Just what I needed !!! 1

UPDATE
So far the adapter is functioning properly.
The only drawback: left and right are reversed. That's not so bad when listening to music, but falls in films and videos in which the stereo effect is particularly exploited more evident on.
I suspect that this is a general problem of such adapter (who knows more accurate or may rebut this presumption can feel free to leave a comment :-)
UPDATE END

I use it to the Audéo PFE 022 In-Ear Earphones with Microphone (100 dB) black with my Sony Ericsson Xperia mini pro Smartphone (7.6 cm (3 inch) display, QWERTY keyboard, touchscreen, 5 MP Camera, Android 2.3 OS) to use black.
Without adapter Xperia reported "accessory not supported". With everything running properly; also micro and multifunction button!
The adapter works well finished.
Gold plated contacts.
The cable is slightly thinner than the cable of my headset (Audéo PFE, various Sony Ericsson headsets).
How long he holds remains to be seen. I will report it should go broke ;-)

Background:
There is a standard 4-pin jack connectors. Now Apple has failed to comply with its devices to this standard and changed the pin assignment so that only headsets are compatible with this revised pinout.
The iPod is the best-selling MP3 players. The same applies to iPhone in the mobile phones.
For this reason, many accessory manufacturers have their headsets -abweichend adapted from the actual standard of the "Apple-standard".
This eventually led to equipment manufacturers partially adjusted their MP3 players and smart phones to the "Apple Standard"; thereby accessories manufacturer "with a 3.5mm 4 contact port Compatible with all MP3 players, iPhones, Smartphones" can apply their headsets with misleading sentences like.
Once in such a sentence appears an Apple product, it can be assumed that the "Apple-standard" is installed.

The adapter changes the pin assignment so that each pole of a standard to the corresponding pole of the other standards arrive. And everything works as it should again.