All4Cellular via eBay offers this 3.5mm Audio Cable Splitter 2-Pack in White, model no. AICHPS, for $2.29. Better yet, add two to your cart for $3.42 with free shipping ($0.86/cable). That's the lowest total per-unit price we've seen since January and a current low for this quantity by $5. Each cable is a one male to two female audio splitter.
Lenmar Headphone Splitter Adapter (AICHPS) RCA Cable is also available at these stores