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From The Tone Report blog:

"These units were released in 1980, and were touted as “preamp” units even though they contain other effects. The SIP-300 is the guitar version, and features a footswitchable overdrive circuit, while the SIP-301 is the bass version, featuring one of the juiciest compressors ever released. These SIP units barely count as multi-effects since they only include two effects, but they provide enough versatility in their EQ sections to make the cut. The equalizers are a three-band type, with arrays of cut and boost switches, as well as a mids switch that sets the specific frequency of the midrange: the SIP-300 offers 1kHz or 500Hz switching, whereas the 301 offers 250 or 500Hz. The overdrive circuit on the 300 is interesting; it features two cascading gain stages with only a volume knob for both. When stacked in front of a hungry power amp, this can be devastating. Both units feature a choice of unbalanced or balanced outputs, as well as an effects loop. Both are fairly rare—the 301 being more so—but are certainly worth seeking out."