I purchased this so I could use one set of headphones between multiple audio devices. Specifically, I wanted to switch between my PC audio and the output from an iRig audio interface. In the near future I will hook up an electric piano as a third device. I had been using multiple sets of headphones attached directly to each device and wanted to simplify my setup.This device works like it is supposed to. You hook up multiple audio outs to the inputs on the Little Bear and your headphone to the single output and you can switch between each. The device is small but seems well made. Be aware it doesn't really have a case, it's more like two circuit boards with an open gap between them. The volume and switcher knobs seem like quality components and the entire thing is nice looking.For my PC audio, I can't detect any signal degradation at all. For the iRig output, it can be noisy but I think that has to do with the quality of cable more than anything as it got much better after changing cables out.It would be nice if they made a two-output version so I can have one output connected to headphones and another connected to speakers and then let me switch between those things.
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