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Perfect fit.
It does the job just fine and fits perfectly in my Olympus Pearlcorder S701 while adapting to all my headphones.
• Converts 3.5mm plug to 2.5mm plug. This adapter is necessary when purchasing headsets for use with Olympus Pearlcorder Microcassette Recorders. Note: This adapter is not necessary for the Olympus Transcribers.