According to the Bluetooth PlayStation 3 Headset Setup Guide, “The PS3 supports only one headset at a time. Multiple players on the same console will have to share.” Fortunately, this does not mean two people actually have to share one headset. It only means you have to share the same headset connection. While you cannot use two Bluetooth headsets with your PlayStation at the same time, you can use two stereo headsets. To accomplish this, you must purchase a USB-to-stereo audio adapter.
Turn on the PlayStation 3 console.
Plug the USB-to-stereo adapter into one of the USB slots on the PS3.
Insert the stereo-to-stereo adapter into the headphone jack on the USB adapter.
Plug one of the headsets into one of the stereo-to-stereo adapter’s headphone jacks. Connect the remaining headset to the remaining headphone jack on the stereo adapter.