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I set up my audio system with a switch to mute the front seats when the teenagers are rockin' in the back seats.  Interestingly, most of the new headsets have audio inputs right on the headsets.  But I don't think you get the muting when ATC is talking.  I need the audio panel feature to mute the music for ATC, but the back seat people don't.  None of my kids even listen to the same music anyway.  One has a DVD player and would send the audio to his headset.

 

Mike