This handy tool balances and isolates a single line level signal or lets you send a line level signal to two destinations with transformer balancing and isolation for one or both of the outputs. The balancing provides superior noise rejection when you have equipment with unbalanced outputs that need to feed equipment with balanced inputs. The transformer isolation helps eliminate unwanted hum and buzz caused by power line and grounding issues. In ISO mode the signal is passed directly through to one output and transformer isolated to the second output. In SPLIT mode the signal is transformer isolated to both outputs with a resulting 6dB drop in level at each output. A ground lift switch is provided for each output. Both a female XLR and a 1/4" TRS jack are provided for the input signal. Male XLR connectors are used for the output signals.