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The Ultimate Attenuators are super premium volume controls that mount directly on the amplifier input jacks giving the audiophile the purest and most transparent sound possible. By mounting the attenuators directly on the amps an interconnect is eliminated and its associated capacitance driving problems.The Ultimate Attenuators feature the world's most transparent volume control (developed by us and copied by Reference Line, BAT and others). This attenuator has only a fixed resistor (Vishay brand) in series with the signal, soldered directly from the OFC input jack to the OFC output jack (the world's shortest, purest signal path). Attenuation is accomplished by using a premium rotary switch to switch different resistors to ground. All parts, wire and solder are world class. Some of the parts used are Sound Connections OFC male and female RCA jacks, Wonder Ultraclear solder, Swiss made Elma rotary switches, and of course, the world's best resistor (nude Vishay) for the series element.The latest version of the ultimate attenuator is the Nude 24 position Ultimate Attenuators. These attenuators have no chassis and are therefore more transparent and less expensive that their predecessors. The nude unbalanced attenuators will not fit properly on any component that has the input jacks closer together than .75 inch center to center. The area above the input jacks must be totally open and clear. The price (per pair) is $350.00 for the standard model 24 position Nude unbalanced Ultimate Attenuators plus shipping. 30 days unconditional money back guarantee on standard model, no money back on custom models.The standard attenuation range is 2 db steps of attenuation from wide open to about -30 db and then progressively 3, 4, and then 5 db steps at the bottom of the range. If you want a Nude balanced version or a customized nude unbalanced attenuator with different values then normal, we can do this but the attenuators are sold on a no money back policy and must be paid in advance with a Money Order. Custom unbalanced attenuators cost from $400 to $450 depending on how much work it is for us to source the different resistors, etc. A balanced attenuator is $600 (per pair) and again must paid in advance with a money order and also has a no money back policy. Picture of balanced attenuator located below. Attenuators are available in a low impedance version (1K) and a high impedance version (10K). The low impedance version usually works best with solid state amps and sources and the high impedance version with tubes and tube sources. You must call us for info on compatibility with your amp and system before ordering.