It can turn the combo port into two distinct ports – one 3.5mm headphone jack and one 3.5mm microphone port. This adapter is not a headphone splitter/Y-cable. It cannot be used to split the audio output to two separate sets of headphones or speakers.

MIC & HEADPHONE COMBO: With 1x 3.5mm male (TRRS) & 2x 3.5mm female (TRS) connectors, the adapter transforms a 3.5 mm audio output port into 1x 3.5mm headset jack and 1x 3.5mm mic port. This is NOT AN AUDIO SPLITTER & is NOT designed for 2 headphones.