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The Audio-Technica AT8202 Adjustable In-line Attenuator is designed to prevent balanced low-impedance microphones from overloading electronics having low- to mid-impedance inputs in high-SPL applications. The adjustable attenuator is designed to assure the proper match of the microphone to the inputs of mixing consoles and portable recording devices without experiencing input overload of the electronics due to high-level signals. The AT8202 is compatible for use in phantom power applications.