If you have Headphones and want the sound out of both the tv and xbox and you are using HDMI from xbox to tv , then this works great with no messing about plugging in headphones everytime to switch the sound over. Its cheap and it does the job well.
I ordered this for my xbox, so i could use my turtlebeach x12 headset and still play in HD. The cable works perfectly, although the delivery date was a little late, but overall, a great buy!