Review on Nobsound Little Bear MC104 4(1)-In-1(4)-Out 4 Port 3.5Mm Stereo Audio Switcher For Passive Speakers And Headphones - Manual Selector Splitter Box In Black by James Richardson

It's a little pricey for a passive audio device, though not much more than other stand-alone in-line volume controls or two-way switches and with this you get both, and twice the input / outputs plus a physical mute toggle. It's a bit industrial looking with just a couple of metal panels bolted to the PCB and no walls, but that works well enough for me.The build quality is great, the knobs have a great feel with knurled sides, the volume control is nice and smooth, and the input/output switch has a satisfying tactile feedback. I only just got this, but in my initial testing, the volume control works fine, and I'm not hearing any signal degradation or interference. Overall, even if you only really needed a two-way output switch (like I did), I think I'd highly recommend it.