This device simply splits a single stereo input (The RCA jacks) to 3 equal stereo outputs (the headphne jacks). inversly, the 3 headphone jacks can be integrated into one stero output. Inorder to to make it a true 5.1 surround you need to connect the headphone jacks (as an output) into some kind surround amplifier. I use a Sony GA7ES wich has 5.1 surround inputs, including the Center/Bass spliter filters.
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