HDMI® Audio Extractor with Dolby/DTS Downmixing - Vanco International
HDMI (eARC & ARC) to HDMI, Optical Toslink SPDIF, Coaxial L/R Analog Audio Converter With 3.5mm Jack Support Headphone/Speaker Outputs - HDMI ARC to Analog Audio Converter - Newegg.com
Product - avedio links
HDMI ARC Output as Audio Input? - HomeTheaterHifi.com