The Plantronics QD to Dual 3.5mm Adapter (28959-01) connects your headset with a Quick Disconnect plug to your PC's sound card.
This cable is suitable for connecting all Plantronics headsets with a QuickDisconnect connector to a PC with dual 3.5mm jacks (a normal PC sound card). It is not suitable for other manufacturers' headsets and is not suitable for use on a Mac.
You can also use a USB Audio Processor such as the DA45 as an alternative to this cable.