Music sounds the same as it does in the headphone jacks, it's amazing. I bought this because I had a humming noise from the headphone jacks at low volume, this splitter is a good workaround. As far as I can tell, both ports are of the same quality. It looks huge in the photo, but it looks oddly smaller in real life. If the splitter is in the USB port, be careful when connecting the headphones. I would plug them in before plugging the splitter into the connector and leave them that way to maximize splitter life.
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