One of the commenters on a review indicated that you can attach a $5 RCA mini jack to the headphone out to do that!
It's not the usual RCA out, but the commenter said it works wonderfully. It was also what Samsung recommended to the owner.
I have the 26" model of this TV. The only difference between this 32" and the 26" is size....everything else is the same.
The answer to your question is yes and no. There is technically no Headphone Jack. However, there is an audio out jack that you can connect headphones to. The difference between a headphone jack and this audio out jack is that with headphone jacks you can control the volume of the headphones with the TV volume control.
With this audio out jack, the volume cannot be controlled with the TV volume. The headphone volume is stuck at a certain volume. The problem with this (with my headphones anyway) is that the volume is too low.
The audio out jack is really not meant for headphones....it is really meant for external receivers and audio systems which have their own Volume controls. There are however products out there that can boost the volume of headphones (maybe connecters with volume controls or something). There are also headphones out there that have volume controls built right into the phones or the wires themselves....though, I think it would be better to just buy one of those amplifier things for headphones.
Many of these headphone amplifiers might work:
When we first purchased this tv, it was to replace a very old Magnavox Console TV. At the time, we had Direct TV - with no HD service because the Magnavox did not have that capability. This set worked great without the HD Service. Later we changed from Direct TV to Dish, with HD Service; however, all channels are not available in that format. So, we are still watching non-HD channels and HD channels with this set - and both work fine with great picture.