Ketan - its stereo input, I use it to connect my laptop headphone out to tv (keep the 3lcd in pc mode to select the vga for video and the 3.5mm input connector)
use this cable
http://www.wiredco.com/images/6FT35MMMA2.jpg
I also use the same to connect my laptop to home theatre or portable video player (archos) to home theatre or car stereo aux in
