This little gem is a tube pre-amp. Its 1 of 2 channels included in a certain stereo reel recorder. This guy rips the pre-amps out of the reel recorder and adds an input x-formner(to one of them) and sells them on ebay. The entire reel recorder is avail for under $100 wich includes 2 of these, so we are going to snag at least 4 decks and add up 8 pre-amps for use on all tracks!!