Audio Attenuator, Stereo in/out, 3.5mm. 

Comes packaged as a very small/compact but robust box

TYPICAL APPLICATION- LINE OUT to CAMCORDER MIC IN NEW IMPROVED CONNECTORS

Unbalanced, stereo left/right both channels attenuated.

Ideal for reducing consumer line level by 40dB to Mic level

Constructed using 2 x 3.5mm jack sockets to you can connect to any device.

Circuit technical data:
Attenuation: 40 dB
Input impedance: 10 kohm
Output impedance: 100 ohm
Input signal: Unbalanced line level input
Output: Unbalanced microphone output

Unique, robust, UK design and manufacture

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Check other listings for other attenuators available e.g. if you want DC blocking for electret mic systems