"The Whirlwind LM2U is a two-channel level matching device, housed in a compact and robust enclosure. The unit provides high quality conversion of analog audio levels and impedances, by taking balanced +4dBm professional levels, actively attenuating them and delivering unbalanced -10dBV ""consumer/semi-pro"" outputs. The LM2U can attenuate a balanced signal by up to 14dB and sports dual, adjustable gain controls on the front panel. The controls are both marked with positions that represent nominal conversion gain settings. The unit is powered by an included external 24VDC power supply.|Two-channel, balanced to unbalanced audio line level converter|Balanced connectors include gold-plated XLRs|Unbalanced connections include gold plated RCAs and a stereo, 3.5mm mini connector|Individual gain controls for fine-tuning levels|Active circuitry, powered by an included external power supply"