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Yes it does.

You need a toslink spdif cable with a 3mm toslink jack, as it shares the same port as the headphones.

The computer will know if your connecting spdif or headphones automatically so there is no need to worry about configuring anything.
 
one thing if your connecting your macbook to an old receiver that you can connect with a toslink cable it will show up as "selected device has no output controls" which the receiver does, you just have to have the receiver on the right setting "tv/dbs"
 
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