We study particle and spin transport in a single mode quantum point contact using a charge neutral, quantum degenerate Fermi gas with tunable, attractive interactions. This yields the spin and particle conductance of the point contact as a function of chemical potential or confinement. The measurements cover a regime from weak attraction, where quantized conductance is observed, to the resonantly interacting superfluid. Spin conductance exhibits a broad maximum when varying the chemical potential at moderate interactions, which signals the emergence of Cooper pairing. In contrast, the particle conductance is unexpectedly enhanced even before the gas is expected to turn into a superfluid, continuously rising from the plateau at 1/h for weak ...