The KA-232 connects from the "earphone" jack of a voice
recorder to the "microphone" jack of another recording
device.
With the KA-232, you can transfer recordings from your voice
recorder to another voice recorder.
You can also use the KA-232 to transfer recordings from a voice
recorder to a PC or home stereo (check your PC or home stereo for
jack compatibility).
The KA-232 has a 2.5mm jack on one end, and a 3.5mm jack on the
other end. When using with a digital voice recorder, please
purchase the PA-3 plug adapter.