As other reviewers have noted (and I've taken this into account for purchasing), the volume drops across both outputs since the signal is split -- not a big concern for me, but on some setups this may result in an unhappy amount of line noise when you have to crank source volumes to compensate.
I use this because I have a stereo deck (with high-quality Sony MDR-V900s attached) and a Plantronics headset I use for recording video tutorials and such on my computer. I didn't want to actively have to toggle back-and-forth, since that'd impede my workflow: my use case is swapping between headsets quickly, and this Belkin splitter is a tidy little solution!
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