The LM2B from Whirlwind is a two-channel, level matching device, housed in a compact and robust enclosure. The unit provides high quality conversion of analog audio levels and impedances between -10dBV "consumer/semi-pro" unbalanced equipment, and +4dBm balanced professional equipment.

The LM2B can amplify an unbalanced signal by up to 14dB, and sports dual, adjustable gain controls, on the front panel. Both controls are marked with positions that represent nominal conversion gain settings. The unit is powered by an included external 24VDC power supply.