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Designed for whole house audio systems, OSD Audio’s VMS100 is a heavy-duty yet decorative impedance-matching volume control that is ideal for adjusting the volume of a pair of speakers independently in various rooms of your whole house audio system. Rated at 100 Watts peak with minimal bass roll-off, the VSM100 includes adjustable jumpers to add up to eight pairs of 8-ohm speakers simultaneously depending on what type of load your amp can handle, and the impedance-matching feature helps stabilize the ohm load going back to the amp or receiver to avoid overheating. A complete volume control kit that fits into a standard single-gang box, this kit includes the volume control, junction box, screws and assorted color trim plates (white, ivory and almond) so you can choose the color that best matches the room. Compatible with almost any dedicated audio zone or whole house system, the VSM100 provides a ruler-flat frequency response while the 12-step slider offers noise-free volume control and a wide range of listening volumes. Specifications Power handling: 100W per channel Frequency Response 20Hz - 20kHz Front-mounted switch allows for easy adjustment when multiple pairs of speakers are connected to a single receiver or amplifier Impedance matching for 2, 4 or 8 pairs of speakers and can be used as non-impedance matching if leaving default on jumper setting at 1X. Steps: 12 (make before break) Total Attenuation: 42 dB (Max) Includes White, Ivory and Almond Plates, Inserts and Knobs Fits in a standard gang box Measures 4.125cm W x 6.35cm H x 6.35cm D 5-yr warranty