First off, I'm in no way associated with Shure nor receive any kind of product or remuneration therefrom. I scored one of the Shure MPA for iPhones at my local Apple Store today. Love it. High quality flexible cabling (not too long, I like that) mates a small mic and control button to an iPhone jack-friendly mini plug. You plug your favorite headphones into the other end...they work for phone calls and audio. Simple tool, not much to talk about, but solid, well built, and well designed. Blows the Belkin outta the water (what were they thinking, looks like a 1.5" antenna is protruding from my iPhone when I use it), sure it's $10 and doesn't have a mic so it's a totally different product...I know. But at any rate, love it, been making and answering calls with it through my Bose headphones...great quality in and out (well, for a GSM phone on ATT's crappy network, it's great quality given the weakest links in the chain).