You may have read the comments about the linearity of the volume, the "resistor" issue. I had this issue as I was trying to mix the line-level output of my computer to headphones, or switch to an amplified speaker. While it does this, the linearity of the volume knob will be off for the speakers; it's designed to be used with headsets/earbuds. The different impedances don't match. Douk sent me a very comprehensive reply quickly when I contacted them and explained the problem (which is now posted at the top of the product page) and mentioned the "new" model with the switch between impedances (i.e., changing the resistive value) and they kindly sent me one. Now I can switch between headphones and speakers. The "Mute" button is also very helpful. Note: the switch model only works on the input side (labelled in/out). If you have two sources, A and B, that you wish to select between to send to one output, the switch will not be able to compensate. Depending on the impedance of the two sources, the linearity of the volume knob may not work. It can still be used as a switch box, however. When I use this for that purpose, to select between the output of a DVD player or the output of a Roku into a sound bar, it works well as the impedances of these two devices are similar, and I can use the volume knob to adjust level differences between the two.Finally, 5 stars for Douk's customer support. It seems they really care about their customers. A++!
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