Works as it should. I'm doing a podcast with my friend. We use a blue Yeti mic (which I highly recommend, it's amazing!). The microphone has a 3.5mm headphone jack. I bought this splitter, hooked it up to a mic and we both plugged in our headphones. I use the Beats kit and he uses IFROGZ. We both get sound from either side of our headphones, pretty nice I might add. I would recommend them.
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