Simple and does the job

I bought it because I have a headset to my PC, and I could hear lots of noise. The solution was therefore to either buy a new sound card or have a small device to decrease the volume output of my current sound card (and thus reduce the volume of parasites). I chose the latter because less expensive.

After 3 months of use, I'm not disappointed: no sound quality reasons, the wire is short enough so it does not really lengthens the headphone wire.

Obviously, I can not judge for use with a portable music player, as I adjusted the volume once and for all and that I no longer touch the device since installation.
By cons, some people think that the product may increase the volume: this is not the case! This is not an active system, it just helps to lower the volume.