This unit is a two channel isolation device designed to connect high impedance devices to low impedance. The unit is completely passive, and utilizes Rolls proprietary audio transformers for superior sound. A heavy duty steel chassis was chosen to provide maximum reliability when used in demanding live sound reinforcement applications. A variety of inputs are provided including stereo and mono 1/4", stereo RCA, and stereo 1/8" (3.5mm). The DB24 is an ideal impedance matching device for connecting any unbalanced stereo signal to a balanced system. Consumer audio equipment such as CD players, DVD players, MP3 players, etc., may be easily connected to a professional audio system.