Amazon.com: JSAUX Headphone Splitter, Audio Splitter 3.5mm Male TRS to 2 Dual 3.5mm Female Adapter Nylon-Braided Stereo Y Splitter for iPhone, Samsung, Tablets, Laptop, Playstation and More [Grey] : Electronics
CUE Splitter - Download
CUE splitter for Mac: Convert,split CUE MP3, APE, WAV on Mac, Lion