You can't connect two devices if they don't have the same interface in common.
You need to convert.
If your PC has USB out and your amp SPDIF in, you can try a USB to SPDIF converter.
An overview can be found here.
48 channels of IO simultaneously (full-duplex at 48KHz only).
Bi-directional USB & Digital Audio Interface.
It works like a USB to SPDIF/AES converter but the reverse applies as well. Any input presented at, AES3, S/P-DIF with BNC, RCA and optical can be recorded over the USB.
USB audio class 2.0 driver for Windows supports ASIO, MME, DirectSound, WASAPI, Kernel Streaming, PCM 16Bit, 24Bit, 32Bit and Float-32Bit at all clock rates between 44.1kHz and 192 kHz
Available as a simple kit, it comes with an onboard 3.3V voltage regulator for a wide supply range and a Toshiba TORX 147LF optical receiver for support of up to 96kHz.
A USB DAC and USB to SPDIF converter.
It can also convert SPDIF to USB, a pretty rare property.
Works without drivers on Mac, Windows and Linux computer and accepts 32, 44, 48. 88 and 96 Khz sample rates and 16/24 bit.
AD/DA converter.
Beside analog input SPDIF and Toslink are supported as well.
This means you can use this to record digital signals and send them over the USB to your PC.