The Niles VCM-2D-IM Mono Impedance Magnifying Volume Control in white is a high-quality volume control designed for Niles audio systems. Made in the United States, this device allows for precise control over the impedance of your audio system, ensuring optimal sound quality. Its sleek design and compatibility with Niles products make it a valuable addition to any home audio setup looking to enhance the overall listening experience.  This is new in the box that I purchased for a full house audio system, but had left over and no longer need.