The Russound ALT-126R 126 Watt Impedance Matching Volume Control is a premium wall mounted indoor volume control designed to allow easy, intuitive control of the volume of any audio system from single-room installations to whole-house distributed audio systems. Its high quality autoformers and other components are designed to attenuate the audio, without adding extra artifacts or taking away from the listening experience in any way. The impedance matching design allows multiple speakers to be connected to the same amp without compromising the system design.