I've read some of the reviews and I'd like to correct a couple of them. This devise DOES in fact transmit phantom power. I've used several high-end condenser mics with this attenuator and they worked flawlessly. The only issue I've found is that turning the knob whilst a mic is attached causes static noise. After I set the volume I want, there's absolutely no background noise. So I gave it 4 stars b/c of the static, but the device is very well made: the outside encasement is metal, the XLR plugs are good quality.

Just what I needed for a new application. I have one being used on another application and knew just what I wanted.

Does the job. The two I have sound like the transformer is loose on the inside when you move them around. If these were not stationary in an install, I'd worry that the movement would eventually weaken the connections.

Great little transformer that gets rid of crud on your line. Great to keep around as a system troubleshooting tool too -if you have hum, just stick on each of your cables until the hum disappears -then you find the offending channel.

We used three of these as a safeguard to strip phantom power from mixer lines that fed into equipment that would be damaged if it received phantom power (just in case a newbie turned phantom power on on those channels).

You can definitely tell the difference. I use it between a powered tube microphone and the PreSounus recording interface to get rid of the studio microphone buzz.