After ordering Professional Cable ST35-SPLIT Headphone Splitter - Black which I thought would be a headphone splitter...it was not, it was a left/right channel splitter, I then ordered this Belkin F8V234 Speaker and Headphone Splitter which is a headphone splitter. Instead of using the picture, I chose this Belkin F8V234 from it's product description and item/model number. Having looked up Belkin F8V234, it is, in fact, a headphone splitter. Still, from the reviews from both of the items I inserted links to seem to have mixed reviews as to what item is received. As for this Belkin F8V234 headphone splitter I received, it is exactly what I wanted and appears to be good (Belkin) quality and is working great splitting my music to two sets of earbuds...all without loss of volume or sound quality.
7/15/11 UPDATE: I purchased a second one of this Belkin splitter and I, again, received the Belkin F8V234 stereo headphone splitter which is the product described, not pictured.