Question : Problem: Is there a way to connect two usb headsets to the same PC

Is there a way to connect two identical usb headsets to the same Windows XP PC at the same time.  I play a game on my computer and my year old son would like to hear what I am hearing.  Because of our location speakers are not am option.  I have 2 Logitech headsets, but I can't figure out how to make the both work at the same time.  Device manager is seeing them both but the second one I plug in gets no sound.

Answer : Problem: Is there a way to connect two usb headsets to the same PC

No, the USB headsets act as an audio device ... and Windows will only output to one audio device at a time.

But if the PC has a standard audio adapter (either built-in or an add-in card) with a standard audio output jack, you can use one of these Y-adapters to connect two standard sets of headphones:
http://www.monoprice.com/products/product.asp?c_id=102&cp_id=10218&cs_id=1021802&p_id=667&seq=1&format=2