Yes, the Sony SRS-XB100 can be connected to two devices at the same time, but there are some limitations to consider:

- The SRS-XB100 supports connection with two Bluetooth devices at the same time, which allows two users to maintain a connection with the speaker.
- However, the speaker can only play music with one device at a time. So if you have two smartphones connected, only one of the devices can control the music playback.

This allows for flexible use, but music playback can only be controlled by one device at a time.