Can I split digital coax audio into two RCA audio outputs?

[vvenditto]

I'm trying to get audio from my TV to a wireless headset transmitter so my wife can use the wireless headsets while on the treadmill. The TV is hooked up to an Apple TV via HDMI. I'm trying to use the 3.5 headphone output or the single digital coax RCA port out from the TV to the transmitter but not having any luck with either. Any suggestions?

 

[Alabalcho]

If you go digital coax - use your favorite search engine / online shop for "coax+spdif+to+rca".
Here is the first hit.