[mix4fix]

What's a cheap option to add a headphone amplifier and headphones to a modern LCD TV that does not have a headphone jack?

Mind you, this is for an older person and they are not going to be buying anything costing multi-hundred dollars.

[Doublej]

What type of outputs does the TV have? Are they fixed level or variable level? Do you want a remote control or not? I think you are going to need a small amplifier or receiver.

If space is not an issue this HK might solve your problem. $120.

http://www.harmanaudio.com/search_browse/product_detail.asp?urlMaterialNumber=AVR%201565-Z&CJPID=CJ

If the TV has variable RCA output you might be able to use a $3 female 3.5mm to male RCA plug converter but I don't know if there will be any impedance mismatch issues.

There are also specialized wireless headsets for this purpose. Here's a link:

http://www.head-fi.org/t/647514/top5-best-wireless-headphones-for-the-tv-buying-guide

[mix4fix]

Isn't there a cheap headphone amp? They are not going to use a receiver.

[Doublej]

Sure. Look at the Topping T21, MUSE AT-HA20, Schiit Magni or FiiO. Do a search for headphone amplifiers on Parts Express and you'll see a number of choices. I have no idea how any of them sound.

Often they come with a DAC but that shouldn't bother you.

I am guessing that the folks at head-fi.org can help too!