The U-174/U to GA Headset Converter Cable is a device that allows you to connect a headset with a U-174/U plug to an aircraft with a GA (General Aviation) plug. This can be useful if you have a headset with a U-174/U plug and need to use it in an aircraft that has a GA plug. The converter cable is a simple and convenient solution that allows you to use your existing headset in a variety of different aircraft.