Summary: Good handy gizmo! I like this and am pleased with it but think that it's a shame the input cable can't be unplugged for replacement, rather than through away the whole thing when the cables had it's day.
Summary: With my equipment there is a distinct loss of volume when using this Headphone Splitter. I wanted to use it with a Tascam DP008 'Pocket Studio' but I really needed a headphone amplifier. Perhaps for other users with different equipment used for other purposes it may be fine. Try to check wether it's suitable before purchasing.