I spend the last day looking for this cable, since my last one (along with my phones) were stolen...no one is selling, except some dude on Amazon charging $100+ for one, and another company charging $50+ for shipping. I've tried everything else, and everything else is crap. If you're looking to grab a set of these cables to use with your non-iPhone compatible headset/IEM, I've got a great find! Some guy on eBay is selling the SE102-K-MPA earbuds for $59.90 + $9.99 shipping world wide. If you love your phones, and need microphone capability for calls, the MPA-3C is the best adapter out there. With this set you get a backup set of phones, as well as IMO the best sound quality adapter.
Thought I'd let my fellow audiologically demanding friends know =).





