RCA Audio Splitter Adapter split 3.5mm Male to 2 RCA Female (Stereo).
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This adapter is commonly used to convert the 3.5mm stereo audio from a PC sound card to 2 x RCA female connectors to connect to an amplifier with RCA inputs. See picture for more information.
It can also be used with any other RCA Stereo output on a device such as an Xbox 360 to passthrough the audio through the PC Sound card (via Line-In) to the PC Speakers or an amplifier / receiver which has RCA inputs. See attached picture for information.