The A Designs ATTY Stereo Passive Line Attenuator has been an indispensible part of my digital recording chain. A major problem with recording digitally is avoiding the harsh digital distortion that your audio to digital converter can add to the signal as a result of the audio coming in too hot and clipping the converters. Normally to avoid this one would have to turn down the gain of their preamps, resulting in a less than ideal signal to noise ratio. With the ATTY, one can crank their preamps to optimal levels and avoid clipping their digital converters without changing the tone and character of the audio. For under a hundred dollars, you can have a device that optimizes the performance of both your mic preamps and your digital converters. For a small investment you can greatly improve the quality of your recording chain. For the price, their is no reason not to have one or two of these great devices around your studio. Do yourself a favor and pick one of these up right away.