How to connect two pairs of headphones to one PC?

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Hi,

I tried to make my USB and Bluetooth headphones working at the same
time, but then I realized that I can select only one audio device for
Playback in Control Panel at a time.

Is there any solution for connecting two pairs of headphones to one PC,
other than the analog audio jack splitter?
Can I have one pair connected via USB and another one via Bluetooth or
through the analog audio jack? How about two pairs of USB headphones
simultaneously?
How to set it up in Windows XP?

Will appreciate your help.
Peter

.

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