YasithM, I would need to inform you that this motherboard is no longer under support since June 2012. http://www.intel.com/support/motherboards/desktop/sb/CS-033578.htm
We will need additional information on this issue in order to find out why it is not working, so please let us know the behavior you are getting?
What is the model number of the device you are trying to connected on the board?
Are you using straight connection, or an adapter?
Which BIOS version are you using?
Many thanks for your reply.
There is no behavior as such. I am using a straight connector. I have connected the 3-pin connection to the S/PDIF port on the board and it connects to a bracket which has a optical audio output. The output is connected to my home theater but there is no sound playing or no signal.
My BIOS version is version 0017 (the latest available for my board).