first of all, i don't work this company and i am not paid to push their products. in fact, i know NOTHING about the company. i DO know that this attenuator WORKS exactly as advertised. i bought one several days ago and have connected it to: my old 68 plexi, my 82 jcm 800 my mesa single recto, my 6505 combo, my bugera 6262 combo, my dsl 40c and a few more amps that were WAY too loud for playing at home. yeah, i could mess with the volume setttings on the amps with masters to get the levels way down but the power sections were not doing anything and the tone always suffers. with this thing connected i set the masters where the power tubes are well into their tonal sweet spot and then turned the dial on the unit down until the volume was at what i consider a nice bedroom level. my tortured ears can't see any tone degradation at all. i haven't changed any of the tone controls on any of the amps and they all sound great and feel great. also, after a couple hours of playing the unit is only a little warm to the touch. no huge heat buildup. so, if you've been looking for an attenuator that won't break the bank or kill your tone this may be the one. FOR ME, it IS the one. i'm only using 2/3 of the available attenuation and am very happy with the results. as always, these are my opinions based upon my observations with my gear.