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Walmart has the iLuv i111 Splitter Adapter with Dual Volume Control for $5.96 with free in-store pickup or $5 shipping. Allows 2 people to share an audio device with a 3.5mm plug. Amazon also has it for $5.96 with free shipping on $35+.
Amazon has the iLuv iCB106BLK 5-Way 3.5mm Aux In Headphone Splitter for $8.99 w/ free shipping on $35+ (Select Amazon as merchant on the right sidebar)