Is there a lighting to audio jack adapter?

I'd like to be able to use the new iPhone headphones with my computer/other devices that use regular audio jacks, but I can't find an adapter. Is there anywhere that sells this kind of adapter, and if not, is there a combination of adapters I could use to achieve this?

Do you mean OPTICAL? If yes
there's a converter for… Analog audio to optical… But the quality is normal… Because the mother signal is ANALOG…

Haven't seen one.

If one exists, it would require power and wouldn't be very convenient.

Apple still makes the Earpods with the 3.5mm plug.

Probably