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The DB25b is a transformer balanced, passive direct box. It features a Ground Lift switch for hum elimination, and an Attenuator switch for padding the input signal by 20dB or 40 dB. Padding the input signal provides a way to connect the DB25b to a line level signal, even a speaker level signal and connecting it to a balanced line or Mic input on a mixer. The two 1/4" inputs are paralleled for guitarists to "pass-through" their input signal to a tuner, pre amp, etc..