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High-quality connections with individual control. The Manhattan Stereo Headphone Splitter with Volume Control splits audio output and allows for more creative configurations and lengths to connect many popular audio components for crisp, clear, error-free transmissions to your mobile media device or TV. With individual volume control, both users can enjoy at whatever volume is comfortable to them. Carefully engineered and constructed of quality materials, including molded boots with strain relief, the Manhattan Stereo Headphone Splitter with Volume Control helps ensure maximum conductivity, minimal degradation and the highest performance from connected mobile devices or media.