Speaker-level inputs or line output converter (LOC)?
AudioControl 2-Channel Active Line Output Converter with AccuBASS Black LC2i - Best Buy
Amazon.com: Cubilux 3.5mm to Double Audio Jack Headphone Sharing Splitter Compatible with MacBook iPad iPod, Smartphone, Computer, Laptop, Tablet, MP3, 2-Way 3.5 mm Earphone Ports Adapter, Dual Headsets Connector : Electronics
operational amplifier - How could I build a headphone stereo to mono converter? - Electrical Engineering Stack Exchange
Headphone AMP Click
KICKER K-Series Stereo Line-Output Converter with Remote Turn-On Output Black 46KISLOC2 - Best Buy
Palmer LI 06 2 In/1 Out Line Level Converter - Sound Productions
Power amp adapter | DIY-Audio-Heaven
Amazon.com: Headset Buddy Line-Level Audio Adapter with Built in Attenuation for iPhone, Smartphones, Soundboards and Mixers (iPhone-Mic-Line) : Electronics
Headset Buddy Line-Level Audio Adapter with Built in Attenuation for iPhone, Smartphones, Soundboards and Mixers (iPhone-Mic-Line) : Electronics - Amazon.com
Amazon.com: ENVEL Headphone and Microphone Splitter Cable for PC 3.5mm Jack Adapter Convertors 3.5mm Y Splitter Audio Transform Female to 2 Dual 3.5mm Male for Computer(Blue) : Electronics
Q. How do I record from my guitar amp's headphone out?
operational amplifier - Line level audio output from headphones level output - Electrical Engineering Stack Exchange