This allows you to connect camera tripod fitted devices (1/4"), including handheld recorders, to smaller-type microphone stand fittings (3/8").
It is well made, but I realised that the 1/4" prong is quite long. This means that if I connect it to my Sony PCM D100, it won't screw all the way in. The length of the prong is 10 mm so you might want to check the depth of the socket to which you intend to attach it using a matchstick or similar. I get around this by adding a couple of rubber washers - this is not entirely a bad thing, as they also prevent the connection from loosening and from scratching the base of the Sony D100.
Maybe K&M could include a couple of washers with this item.