You don't necessarily need a receiver. You can use powered monitors (speakers). Powered computer speakers would also work. I have the 32" and use Beringer powered monitors using a standard 3.5mm audio cable to connect to the TV. Works well. Optical interface is available and would probably perform better but I doubt I would notice the difference.
You can use stantard audio cables or a optical audio cable either way you must have a reciever
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