The Whirlwind LM2 Level Matchers are unique solutions for converting analog audio levels and impedances between -10 dBV “consumer” or “semi-pro” (also known as IHF standard) unbalanced equipment and +4 dBm balanced professional equipment. The LM2B is the up converter, amplifying unbalanced IHF signals 14dB and providing balanced output signals. The LM2U functions in reverse, taking balanced +4dBm professional levels, actively attenuating them and delivering unbalanced outputs at IHF levels. Both converters use extremely quiet, high quality active circuits with adjustable gain controls so that signal levels from various devices of gear can be matched to one another. Balanced connections are through gold plated XLRs. Unbalanced connections include gold plated RCAs and a stereo 3.5mm mini connector. The units are powered by an external 24 VDC supply (model #PS24) which connects in the rear of the unit above the mounting flange.