Do a google search for audio resistor divider.
Just a basic example. If you have a 100k resistor, and a 100 ohm resistor and you tap the middle, like so.
incoming signal---100K---TAP---100---GND
Take careful notice of the ratio of the first and second resistors. It's like an electrical reduction gear. Mind you because that 100K resistor is in line you can't draw a lot of power from it, so it can only be used to feed the pre-amp / input of something like a VCR, not typically use to feed something like another power stage, which is not what you need in this case. The output impednace at 100mw or 1ma of current is about 10k, which should be fine for typical use.
If you feed 100V in as the incoming signal, at the tap (where you feed the signal into your VCR) you'd get approximately a 100mv signal (typical audio line voltage)