If you use speakers for TV sound (not built in TV speakers), this device allows you to limit the volume from your speakers come. This eliminates the problem of loud noises, commercials or scenes when trying to watch a movie without disturbing your neighbors. The sound distorts a bit in the border area, but that was to be expected. One note, the first one I've encountered with a broken dial, but I've returned/replaced it with a working unit with no problem. The instructions aren't great, in my opinion the best way to use this is to turn the volume on your speakers very low, set the threshold to the minimum and the gain to the minimum, then slowly increase the threshold until the red Light flickers faintly when you listen to TV at a normal volume. If this setting is too quiet and you are unwilling/unable to tune your speakers, increase the Threshold and slowly increase the Gain until the red LED begins to flicker faintly. Essentially, this causes normal sound to approach threshold while loud sounds are muted. Obviously, you may have to play around with this yourself. An amazing feature is that it is a simple circuit board with easy access to the components. So if it ever breaks, I think it's easy enough to fix.
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