Professional applications use balanced audio for good reason. Balanced circuits offer many performance advantages compared to unbalanced audio, such as increased headroom and reduced noise from radiation and ground differentials. Sometimes, though, unbalanced devices are unavoidable. The Balancing Gadgets were made for those times. The Bidirectional Balancing Gadget converts one stereo pair from unbalanced to balanced and another stereo pair from balanced to unbalanced. Perfect for a recording device or a computer sound-card. All unbalanced and balanced signals are on RCA/Phono jacks and XLR connectors, respectively. Plenty of gain in the unlocked position means even low-level computer sound-cards are no problem.