First, please do not use all capital letters when posting.
Second, your connection schema all depends on what input/output ports each component has and the capabilities of each. Let us know the manufacturer and model number of your Phillips surround sound system as well as what outputs you have on your Comcast set top box (HDMI, Composite, Component, S-Video, etc....)
Finally. Please do not create more than one thread asking the same question (especially less than one day later).