Splitting of heart sounds is associated with the auscultation of second heart sound or S2. Sometimes, when the aortic valve (V1) and pulmonary valve (V2) fail to close at the same time a distinct sound is heard which indicates splitting of S2, generally called splitting of heart sounds. Aortic valve closes earlier than pulmonary valve. The difference is closing of valves produces a sound like T-dub instead of the characteristic Dub. The splitting of S2 is associated with inspiration only. It is not an indication of heart disease.