Instructables
I'm sure if you searched instructibles you will find plenty of how to repair headphone guides.
I saw one that looked pretty good where the author made a heat shrink headphone plug to salvage the existing parts.

I wanted to try to salvage more, and hopefully not make my cable look as chopped together.

Most likely the easiest approach would be to go to Radioshack to purchase a 2 pack of stereo connectors and just solder it together. I found them a bit too large and ugly for my liking.

You will need
Heat shrink tubing of a few sizes
Soldering iron
Solder
Hot glue
Knife

and little things like helping hands (shown in #6) and flux are useful to have as well.
 
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Step 1: Locate the faulty area

This is an obvious step but might not always be the easiest to do.

I usually try to hold different parts of the wire near the ends to try to isolate the area to flex, twist, or bend however necessary to make the sound go on and off while connected to a mp3 player or something.

It was obvious for mine because the sound would cut out whenever I moved the wire near the connector.

Step 2: Carefully slice it open

I must emphasize carefully, for it is small and knives tend to slip. My headphone plug was rubber and was fairly easy to cut.

I cut it along the outside seam of the molding. I attempted to avoid cutting the strain relief (the flexible area where most wires break) but the wire appeared to be fused to it and I had to cut that part open as well.

The end was encased in some sort of plastic, I assume similar to hot glue. We will deal with that later.

I chopped off the end about an inch from the source of the problem.
csherrit1 year ago
thanks for the instructions reall helped get me started.
Very good instructions. Helped me fix my headphones. Thanks!
noingwhat3 years ago
Wow, I must say that this is probably the cleanest and most professional headphone repair job I have ever seen. Only thing that could make it better would be to have all the heat shrink be black, but that is just being too nit-picky. Great job!
Phil B6 years ago
I have simply cut off all of the plastic plug cover and soldered the wires to it. Then I covered the plug and wires with hot glue to simulate a plastic plug cover. It looks a little homemade, but works well.
zupHC6 years ago
Repaired tons of headphone, but your tutorial is amazing.. very clearly. Looking around for those ultra short jack to make apple-style headphones! ;D
awdark (author)  zupHC6 years ago
=] thank you. The cable I fixed was from radioshack, an overpriced $8 cable... But it was a hard to find short in line volume control for my in ear headphones.
acaz936 years ago
somehow remember me to my guitar cable 'ible , good job and great pictures!