The original AES/EBU digital audio interface standard was developed by the Audio Engineering Society in conjunction with the European Broadcast Union.
Originally published in 1985, it was revised in 1992 and 2003, and in its current iteration it is properly designated the AES3 standard.
AES3 is a serial transmission format for linearly represented (uncompressed) digital audio data. It describes a method for carrying two channels of periodically sampled and uniformly quantized audio signals on a single twisted-pair cable.
The data format allows for auxiliary data which can be used for information on signal characteristics as well as the sampled audio data. The physical interconnection, as defined by IEC 60958 Type I, specifies three-conductor 110-ohm twisted pair cabling terminated by an XLR connector.
AES3 provides for multiple sampling rates and resolutions of up to 24 bits; this device accepts sample rates from 44.1 to 192 kHz.
For more information, please follow the link below for the Audio Engineering Society AES3 Official publication