Made this cable myself and selling it off at parts' cost for US$22. The cable itself is made out of silver plated oxygen free copper (SPOFC) wires with MMCX connectors on one end and straight 3.5mm plug on the other. No special audio property of any kind and don't enhance SQ in any magical way. Total length is about 45cm (*30cm from MMCX to Y-splitter) and it is meant to be used with Bluetooth adapter, such as EarStudio ES100, FiiO BTR3, etc. Can be converted to balanced 2.5mm plug if wanted, just added $5. Shipping is either (1) US$10 for snail mail without tracking or (2) US$40 for EMS with international tracking. I accept Paypal only and can ship anywhere but Israel.