Iceberg's suggestion to buy a patch cord from Radio Shack will work and is a easy way to get started. But if you find you have low level of audio and have to crank up the tv, then get blasted out later when you change to regular tv you can follow these instructions out of one of my many posts on this project. On the headphone cord about halfway up is a black lump that has an amplifier inside. Cut the wire past the lump and attach an RCA cord.
> In case you get the nerve up to cut into the headphone cord, I just opened
> up my splice and looked at the wires you will need. This will save you
> some time tracing out and experimenting. Of course the cord is double
> cord, one for left, one for right. Split it apart and strip off outer
> jacket. Inside you will find four bundles of colored hair wire. They have
> very thin insulation on each hair and you can burn thru the insulation by
> "tinning" the end of each bundle. This is six channel audio, you only need
> two, the others are unused by the sat audio. 1st cord...
> red - unused
> green - unused
> red/green - left audio
> gold - shield or ground
>
> 2nd cord...
> red - unused
> green - unused
> red/gold - right audio
> gold - shield or ground
>
> Jim
Use the volume control on the decoder to boost the level to match your normal tv audio. Standard sat audio passes thru automatically so you don't have to switch back between AC3 and standard.
You can buy these off of Amazon for less than $20.
Amazon.com: Cyberhome CH-SRD 600R 6-channel Surround Headphones with Game Decoder: Electronics@@AMEPARAM@@http://ecx.images-amazon.com/images/I/31s7uUYDl8L.@@AMEPARAM@@31s7uUYDl8L
Edit: I'll even add this for people who don't want to solder wires. Cut the headphones off the end and send me the remaining cable with connector and lump in an envelope. I'll supply an RCA cord and solder it on for free, then mail it back to you. Only cost you a few dollars in shipping both ways. PM me for arrangement if interested. Jim