I purchased this product to enable my recording device (Olympus VN721PC 2GB Digital Voice Recorder) to record two lav microphones in a multitrack setup. On this recorder, the microphone plugged into the jack goes to the left channel instead of the right, and the microphone plugged into the jack goes to the right channel instead of the left. This allowed me to record audio in separate tracks. However, when I tried it with a USB sound card connected to my computer, it didn't happen. Since this USB sound card did not allow channel splitting and was mixed, balanced stereo (in other words, both channels showed duplication of the mono signal obtained by combining the tip and ring inputs). So if you want to use this for multitrack recording, you need to make sure the device you're recording with is capable of recording the left and right channels separately. And for those who are curious, these are the Lava mics I use: Sony ECMCS3 Clip Style Omnidirectional Stereo Mic, Silver
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