Specifically for headsets with mic capability, enable you to enjoy your mobile phone audio with a headphone. Turns a 3.5mm combo headphone/microphone port into two distinct ports – one 3.5mm headphone jack and one 3.5mm microphone port . Note: This Splitter cannot be used for any kind of recording purpose. Mic port is just For Voice outgoing. Note: Allows the use of older audio accessories with newer laptops, tablets and smartphones having one 3.5mm jack port Note: While using this headphone splitter with PC applications; make sure that you have selected Microphone and Headphones options in Audio settings of the application.