Both the Master and the Slave contain a shift register (usually 8-bit or 16-bit). When the clock (sclk) pulses:
- Master shifts bit MSB out on MOSI line.
- Slave shifts bit MSB out on MISO line.
- Master samples MISO into LSB.
- Slave samples MOSI into LSB.
After 8 clock cycles, the Master's byte is in the Slave, and the Slave's byte is in the Master.