The LogiLink KAB0050 is an USB to Audio Adapter, allowing users to connect headphones and a microphone to any computer through a USB interface. It is powered by a USB port, and provides one mic/line in jack and one stereo output jack. It also has a 3.5mm audio out jack that can be used to connect speakers. It is a compact and lightweight adapter, perfect for transferring analog audio signals to a digital format.