On Thu, October 1, 2015 3:57 pm, Doug wrote:
> What's more, unless you are
> plugging the same low-impedance devices into both Y outputs, _and_ the
> source is impedance matched, you would not split the power equally.

(This is an addendum to my previous reply)

There is no "splitting" of power.  Whatever device is connected to the
LINE OUTPUT jack looks only at the output voltage, and from that voltage
generates whatever power is required.  In other words, the function of a
LINE OUTPUT is to provide a voltage signal, and NOT to transfer power.

Almost always, the power-handling capability of a pair of headphones is
small in comparison with the power available from the output stage of a
computer sound card or a USB audio interface.

While a speaker in an enclosure may need a hundred Watts to provide
adequate loudness in a room, a pair of headphones typically requires only
a thousandth of that power, which is to say, only a few hundred milliWatts
per channel.  And a single garden-variety transistor stage (or today, an
integrated circuit) easily can provide that much power.

Here is the URL of a RANE corporation application note which provides and
excellent discussion of the matter: 
http://www.rane.com/pdf/old/note100.pdf

RLH


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