I am hard of hearing so I have my ATV 1 and the cable box hooked-up with analogue RCA cables through a splitter to my wifi headphones RF transmitter. I also have a Logitech Revue but that has no RCA out jacks nor does the Samsung TV. I am out of luck with the Logitech Revue but the cable box provides the sound for the TV broadcasts. I want to upgrade to the ATV 3 but it has no analogue RCA audio outputs. What I am thinking of is 3 SPDIF optical cables to an optical switch connected similarly to a DAC, which is connected in turn to the headphones transmitter with the standard RCA cables. Is this the best way to go about this? It is possible that once the TV is connected with the optical cable it will also provide the audio from the Logitech Revue. This would still require an optical switch for two cables. If I am heading in the right direction, can anyone recommend a reasonably priced DAC and optical switch/splitter? I am not after true audiophile quality here. Thanks for any help or suggestions you can offer me.