The LPZ-2 is a passive audio pad designed to interface stereo Line level audio down to Mic level with the correct impedances. Input impedance is 10k ohms, and output impedance is 150 ohms similar to a low impedance microphone so that you can interface a Line device, such as a DAW or other outboard gear, to a microphone preamplifier. Level loss is -36dB or -24dBu and the signal is balanced throughout.