This USD Audio Conversion Adaptor allows you to use your existing smartphone's earphone/headphone with inbuilt microphone on your PC so that you have a mic and earphone in one port. 

Currently desktops or laptops utilise separate microphones. With this adaptor you can just use your headphone with inbuilt microphone to chat (Skype, Messenger etc) on your desktop or laptop without a separate microphone. 

However, please note that the remote on your ear phone is disabled when using this adaptor. Volume control etc will be done via your PC/MAC.

Compared to analog conversion splitters, this has a higher level of the audio input and output, and is not affected by electrical static giving you clear sound quality.