This is an actual XP made item, with tiny XP logo on it. XP DEUS 2 Remote Control Headphone Jack Adapter Part Number D2-RC1-G0-002. It adapts from the waterproof controller audio to a standard 1/8" jack. It appears well made, my only complaint being I wish a 1/4" version were readily available, as most pro version detector wired headphones still come with 1/4" jacks. It sells for $12.90,  As a XP item, you should be able to order this from any XP dealer. Google Results Here Looks an aw