Turns a 35mm combo headphonemicrophone port into two distinct ports one 35mm headphone jack and one 35mm microphone portr r turns a 35mm combo headphonemicrophone port into two distinct ports one 35mm headphone jack and one 35mm microphone portr allows the use of older audio accessories with newer computersr can be used with any portable device that uses a 4 position 35mm jack such as iphone ipod and ipad devicesr r the muyhsmff headphonemicrophone combo jack splitter 4 posit