This has probably been covered before, but just in case, I want to comment that this attenuator complemented with a DI box (like the wirldwind director) and a software cabinet emulator with impulse responses (like two notes wall of sound) makes a killer solution for quietly recording a tube amp. I am using it this way and I can't be happier, consistent fantastic results everytime with no fuss. I have tried other setups for recording, including miking my cabs, and lots of different software/hardware amp modellers. With modellers, at least in my opinion, either the tone is not there or requires endless tweaking to get it, not to talk about the playing feel. Miking the cab has also proved difficult for me, among other reasons because of my room is far from adequate and my limited skills.hi @abzic thanks for posting. A stripped down unit with just a couple of settings can be a very useful thing, and a neat simple build. And suppressing residual hiss and hum is another good purpose for an attenuator, for when you need to be at very low volume.