Step 1: Materials
iMac speakers (from a dead iMac).
Headphones or other comparable listening device with appropriate jack size.
Note: The iMac speakers have a collar at the base of the plug which prevents them from being used on devices other than the iMac which is why I made them out of the iPod boxes. Plus if the original speaker set was used, this would have been the shortest instructable ever. And the look pretty cool too.
iPod boxes (in this case, it's one 160GB iPod Classic, and one 16GB iPod Touch box).
Soldering iron and solder.
X-Acto knife or other sharp instrument for cutting through the boxes (they are particularly thick).
Wire strippers capable of stripping very small gauge wire.*
*Not shown. In place of these items, I used my Leatherman Wave multi-tool with much success.
Step 2: Removing the Original Speakers.
Step 3: Cutting the IPod Boxes.
Note: The iPod boxes have foam inside the top portion, leave this in as it helps dampen vibrations.
Step 4: Soldering the Speakers to the Headphone Wires.
Take the cut ends from the speakers in carefully remove the insulating sheath (the white rubbery part around the wires). Immediately beneath the sheath is a woven mesh of silvery wire. This is the magnetic shielding. Carefully peel this back. It can be cut away once it's all peeled away from the core. Beneath the wire mesh you'll find a core of what looks like foil. Peel the foil back. This can also be cut away once the innermost core is exposed. Beneath the foil you'll find to very small sheathed wire sets and two insulating threads. The threads can be cut off, careful not to cut the wires. You'll find on one speaker, a white and blue wire set, and the other will have a brown and white set. At least that was the case with my particular speakers. Carefully strip away the sheaths of the innermost wires.
Next, take your headphones, in this case unneeded iPod earbuds. Snip off the buds, and cut away the insulating sheath. You'll find two wires. These may be lightly intertwined and two different colors. The color on the wires is insulation that need to be removed. This can be done by putting flame to the exposed wire. I used a standard butane lighter and touched the flame to the wire. It will catch quickly and fizzle out quickly. Just make sure the integrity of the wires has not been too badly compromised. Using your fingernails, you can gently scrape away the carbon left on the wires from the flame. If the wires break or crumble easily, they have burned too long and won't conduct properly. Try again. Once you're confident your wires are still usable, using your fingers, connect the speaker wires to the headphone wires, plug the headphone jack into your device to make sure the sound signal is making it all the way to the speaker. If no sound is coming out of your speaker, try switching wires. If there is still no sound, make sure all your wires are fairly clean and free of any insulating material. I had a brief snag when one set of headphone wires was too badly burned, and then again when I left too much colored insulation on. Once you have sound coming from the speaker, solder the connection. Repeat for the other speaker.
Note: I labeled each speaker "L"eft or "R"ight, and did the same with the corresponding earbud. When I soldered speaker to earbud I matched side to side. I don't know if this makes a difference, but it can't hurt.