This is just one of the 3.5mm splitter options. If you don't like this style, there are others to choose from. I make a lot of MP3s from audio and video files that play on my computer. The splitter comes in handy if you want to listen to what's playing while creating an MP3 file. The splitter allows you to route the audio to both the line input and the speakers. I've never noticed any loss of volume, at least nothing that wasn't caused by the plug not being fully inserted. If one of the plugs doesn't provide a good connection, the sound will suffer. This is almost always a problem when the audio goes through something like a splitter and the audio quality isn't very good. Once I had another problem. As it turned out, the audio connectors on the computer's motherboard were defective. I installed the sound card to bypass the onboard audio and everything was fine after that. The splitter has nothing to do with the problem. I don't recall any of these splitters ever failing. I recommend them.
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