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An attenuator has many advantages over a regular pot. First, the sound quality will theoretically be better if you use high-quality resistors. Second, channel tracking will be more accurate compared to the carbon tracks of a pot. The connection will be better if the attenuator uses high-quality parts such as gold plated connections. Finally, over time the carbon tracks in a pot will inevitably deteriorate, throwing off channel balance, introducing noise, and degrading the connection