HIGH POWER: The VKR120 is rated at 150 Watts per channel with minimal bass roll-off, and is often used with multi-channel amplifiers and impedance-matching speaker selectors. Perfect for home theater systems. VOLUME CONTROL: The controls allow you to adjust the volume of a pair of speakers independently of other speakers in a house audio system. The last click completely disconnects the audio signal from the source. FREQUENCY: The VKR120 offers one of the widest frequency responses of any volume control resulting in audiophile sound quality. It delivers an 11-step rotation pop-free control for a wide range of volumes. RESISTOR BASED: The VKR120 is resistor is based making it ideal for 1 pair (2 speakers) when impedance matching is not required. Virtually no high or low end roll off resulting in audiophile sound quality. DESIGN: For dedicated audio zones, the décor plates install easily into a wall and work with almost any system. It accepts 12-14 gauge wiring and fits in a standard gang box with a 2.9” depth.