Use Mini as pseudo receiver?

[ReliantLion]

I'm trying to have my home theater output sound to my Mini so that the audio comes over my surround sound gaming headphones. The trouble is, I can see the input 'ticks' lighting up as audio is streamed in, but it doesn't get played over the output. Does it need to be bridged? I know that some inputs, such as microphones, wouldn't normally be desired to be heard at the output, but in this case I do. Any suggestions?

[curt]

How about using an app like LineIn?

http://www.rogueamoeba.com/freebies/
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1.42GHz Mac mini
1.66GHz Intel Mac mini
2.0GHz 2009 Mac mini
46" Sony LCD
50" Sony KDS-50A2000
EyeTV 250 Plus
My Setup