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External 24 BIT/192KHz DAC

** Posted on a wrong thread. cics, in his kind answer below, advised me
** to post it here.
I know almost nothing about computers. I'm on the way of building myself a PC transport following cics' instructions and, in the process, trying to minimize blunders caused by my ignorance.
I have an EXTERNAL [24 BIT/192KHz] DAC/Preamp in my stereo set up. It has SPDIF inputs, optical and coaxial; no RCA inputs.
I couldn't find SPDIF outputs on the motherboards cics recommends.
Is there a micro ATX, VIA based, low cost, low power consuption motherboard, running cool, with SPDIF outputs which could meet cics' demands?
Prior to that: is a (PC motherboard) SPDIF output able to send its signal to my DAC so that the DAC processes that signal and feeds 24 BIT/192KHz to the Amp? In other words: do I run the risk of finding a bottleneck to 24/192 playback when using SPDIF outputs?
By the way: what kind of output(s) have the motherboards cics recommends(when using them with external DAC)? RCAs or 6.3 / 3.5mm for stereo jacks?
Thanks in advance for helping me and I apologize if my doubts cause derision.

~ ~ ~
Re your questions (Posted by cics):
P4M900 VIA mobo does not offer digital out (strangely, P4M890 does via mobo header but is limited to 48k). These mobos have been updated to latest Gigabyte GA-G31M-S2C or GA-G31M-S2L which does not offer digital out. Instead, you need to install a soundcard - ESI's Juli@ is a good start and is capable of 24/192k SPDIF out via RCA.

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