The LM2U 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, by taking balanced +4 dBm professional levels, actively attenuating them, and delivering unbalanced -10 dBV "consumer/semi-pro" outputs at IHF levels.

The LM2U can attenuate a balanced signal by up to 14 dB. It is equipped with two adjustable gain controls on the front panel, enabling you to match signal levels from various devices to one another. The controls are both marked with positions that represent nominal conversion gain settings. The unit is powered by an included external 24 VDC power supply.