A USB audio splitter is a device that allows you to connect multiple audio output devices, such as headphones or speakers, to a single USB port on a computer or other compatible device. This is particularly useful for users who want to share audio with others or use multiple audio devices simultaneously without needing to switch connections. These splitters typically come in various designs, including compact adapters and larger hubs. They can support different audio formats and may include features like volume control or microphone input. Overall, a USB audio splitter enhances audio flexibility and convenience for users.