This is very high quality equipment. The volume control is very smooth and the cables are tight and secure. It's expensive for what he does, but I think it's worth it. I use it between the output of my multi-channel headphone amp and the headphones next to my mic. The sound is exactly duplicated when I listened side by side to a pair of headphones plugged into the Rolls and a pair of headphones coming straight from my headphone amp with the same brand of headphones.
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