Looks different but basically, it is just another type of splitter, wherein it splits the computer's audio output into two making it possible for you to connect two speakers. So if you want to split, just design your own REVOLUTIONARY mp3player, dvd, vcd, radio, walkman, discman, amplifier, etc.. connector/splitter depending on what you need.
Warning : Don't split too much...
My splitter looks like this...
