Contrary to the popular myth, sitting too close to a TV will not damage your eyes but it may cause eyestrain. Children can focus at close distance without eyestrain better than adults. Therefore children often develop the habit of holding reading materials close to their eyes or sitting right in front of the television. There is no evidence that this damages the eyes either in children or adults. With children, this habit usually diminishes as they grow older.
well i sure hope your not sitting on your tv but if your sitting to close to it for a period of time then yes it is bad for your eyes i would recomend sitting farther away with the volume louder. God Bless