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The Targus SoundUP High Definition Sound Enhancer separates and reprocesses digital music files, providing a three dimensional sound envelope from your MP3 player. Suitable for iPods or other MP3 players on the market, this product is an inline sound enhancer that attaches to any audio source via the 3.5 mm headphone jack. SoundUP is also a powered earphone splitter which allows two users to listen without splitting the audio signal or volume control. SoundUP is the ideal device to improve the sound quality of compressed MP3 files, providing rich, CD quality sound from your MP3 player.