A USB audio splitter is a device that allows you to connect multiple audio outputs to a single USB port on your computer or other devices. This is particularly useful for sharing audio with friends or using multiple headphones or speakers simultaneously. Typically, a USB audio splitter features one input and multiple outputs, enabling users to enjoy music, videos, or games together without needing to switch devices. They are compatible with various operating systems and are often plug-and-play, meaning no additional software is required for setup.