3.5 mm Stereo Female to 1/4 Stereo Male Headphone Adapter. A nice low cost but, well made Adapter. Stereo in and Stereo out. 1/8 Female jack to 1/4 Male plug. Suitable for home theater, Portable MP3 Players, CD Boom Boxes Computer sound cards and much more. Share with friends and family, save as a Christmas stocking stuffer! - No, really, makes great here ya go... Nickel-plated. Solid molded type and shielded.