I wanted to be able to use one set of desktop powered stereo speakers for both a computer and portable boom box. This splitter allowed me to do that. I can play the radio or a cd through the boom box or use the speakers for the computer but only one or the other at a time which is fine. An unconventional use but does exactly what I had in mind. The computer I have it hooked to is a second computer running XP which I don't use much. My main computer running windows 8.1 has it's own dedicated speakers.