I just bought a Sonic Voom surround headphone system for under $21. It allows you to listen to AC3 audio with no other equipment. It comes with a small 5.1 Channel Decoder, surround sound headphones, optical & CoAxial cables and a battery w/ charger: that's every thing needed to enjoy 5.1 Channel Surround Sound. I just happened to have a stereo headphone 3.5mm jack to dual RCA plugs Y adapter splitter cable and just pluged the stereo headphone jack into the decoder and the RCA (Red/White) cable into my DVD recorder and the Yellow RCA plug from my STB to my DVD recorder and I now get the AC3 audio on my TV without a home theater system. The first time I put those headphones on was during an advertisment on PBS for a Nature program and it sounded like I was sitting in a movie theater. Those headphones are awesome and recommended. I don't think that they are in poduction any more but try Amazon or EBay or Google them. "CyberHome CH-SRD 600R/H System" or also known as "Sonic Voom surround sound headphone system."

