on Wednesday announced availability of the MX100-s, a stereo headset that simultaneously connects music players like Apple’s iPod and a mobile phone, enabling you to listen to music while answering phone calls. The headset sports earbuds and Plantronics’ AcuSpeak microphone. Two connectors hook up the music player and the mobile phone, and one cord links the two connectors to the headset. A switch on the cord lets users direct input from either the music player or the phone. There’s also a volume control. The MX100-s costs US$39.99. Plantronics’ Web site had not been updated with information about the new headphones as Playlist posted this article, but the device was available for ordering from The Apple Store.