3.5MM Stereo Male to Two 3.5MM Stereo Jack "Y" Splitter. Split any headphone or stereo-out jack in two. This adapter allows you to connect two sets of speakers or headphones to your computer, personal audio device, iPod or any other product with the standard 3.5mm stereo headphone jack. It also allows a set of speakers to be connected and a headphone to a PC or audio source.