With this 3.5 Jack Splitter you can connect two 3.5 Audio Cables to a single 3.5 Audio input.
You can use this item plugged into your PC Sound Card Line/in socket and it will allow you to connect two items at once! This will save you the trouble of changing audio cables each time you wish to record.
The 3.5 Jack splitter will also allow you to connect to sets of headphones to your IPOD or Audio Player which will allow you to share your IPOD, Audio Player with a friend or partner.