A virtual audio cable (VAC) on Android routes audio between apps without physical cables: it can capture app output, mix sources, split audio streams, or present an input device to apps that only accept microphone input.
The short answer is: Not exactly in the same form as Windows, but the capabilities are absolutely achievable through a combination of system settings, professional apps, and driver-level solutions. virtual audio cable for android
Use a Screen Recorder with Internal Audio Support: Apps like AZ Screen Recorder or the built-in Android Screen Recorder use the official Google API to capture sound directly from your games. Virtual Audio Cable for Android — Practical Guide
Individual App Volumes: Control the volume of one app (e.g., Spotify) independently of another (e.g., a game). Shared Audio Output: Letting two apps play audio
On a PC, virtual cables install as drivers at the kernel level. Android’s Linux kernel is locked down tighter than a drum. Apps cannot see other apps’ audio streams directly due to per-app sandboxing. You cannot simply install an APK and suddenly see "Cable Input" in your volume mixer.
: Routing your phone's microphone to a virtual input on your PC.