This is 100 Watt Sliding Impedance Matching Volume Control Our multi-room volume control is an easy to use controller for up to 16 pairs of speakers. Rated for 100 watts per channel, it delivers high quality and is a great value for whole home audio or classroom a/v. It offers 12 steps of attenuation from all the way off in the counterclockwise position to all the way on. Selectable impedance matching volume controls ensure that the impedance load shown to the receiver or amplifier never goes below the rated capabilities. It supports 1x, 2x, 4x and 8x settings. Solderless terminations make it easy for the pro or home-user to install. It supports up to 14 gauge speaker wire. Each volume control comes with three matching knobs, inserts and plates - ivory, white and almond. This allows you to easily match any installation color scheme. This solderless impedance matching volume control supports up to 100 watts per channel. The 100 Watt Sliding Impedance Matching Volume Control is a fantastic solution for your audio needs. For more information on our products please contact our customer service department at 888-519-9505 For all your cable and connector needs choose Show Me Cables.