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The Model MDS-LLK Line Level Adapter is designed to connect between an audio amplifier's stereo speaker outputs and another audio amplifier's line level inputs. The MDS-LLK attenuates the audio signal approximately 28 dB to prevent overloading of the amplifier's line level inputs. The MDS-LLK can also be used to supply stereo audio signals to a tape deck, VCR, computer, or any audio device that requires a line level input signal. A left/right balance adjustment is accessible through a hole in the top of the case.