Audio Format; Audio Delay - Samsung UN60ES7150F E-Manual

You can select the Digital Audio output
(SPDIF) format. The available Digital
Audio output (SPDIF) format may differ
depending on the input source.
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Audio Delay

Lets you correct timing mismatches
between the audio track and the video
when you are watching the TV and
listening to digital audio output from
the TV through an external device such
as an AV receiver. When you select the