This item works and seems to be well made. One of the things I liked about it most was that it's bare bones and has a single purpose. I did remove the R5 and R6 resistors and the difference is noticeable but just slightly. the volume difference when turning the knob is not gradual so I turn it slowly and often back and forth just a bit to find the sweet spot I want. The mute button and the A B switch button work well. Sound quality is good in either direction (1 in - 2 out or 2 in - 1 out). Having said all of this the amplified audio going into this device is low power (Headphone amp) so I am assuming if you are inputting more than 30W the knob would probably not need to be adjusted so slightly. Given the application I am using I think it works great. I love the old school looks of it as well.
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