CCM® iPhone5 4S, iPad 3, iPad, iPad 2, The New iPad 3rd Generation Headphone Splitter
Headphone Splitter lets you connect two stereo headphones into a single mini-stereo jack on your iPad, iPhone,  iPod, MP3 player, or any device with a 3.5-mm audio jack. With the splitter, you and your friend can listen to music at the same time.