New Oppo BDP-103 & 105 previewed at Cedia
Oct 18, 2015 at 9:53 PM Post #258 of 258
No it does not as I2S is designed to go between a transport and the associated DAC over short cables. Some manufacturers (ex:pSAudio) use the HDMI connector for this purpose but it is only the connector as I2S transport is not part of the HDMI standard. This begs the question as to what you are trying to a achieve versus simply using HDMI or Digital out into an external DAC? 
 

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