Do they make such a beast? I've been everywhere from Circuit City, to Best Buy, to Radio Shack with no luck. Here's my situation: I have an HDTV (Philips model 42PFL5432D/37), and it only has SP/DIF output, but my Receiver only has Analog input. I'm looking for a temporary solution (like a crossover cable or something), short of buying a new receiver. I can't imagine they don't make something like this, with all the other converters out there. If anyone can help, I would greatly appreciate it!