The AC 260 is a single channel passive direct box. It converts high impedance to low impedance, or vice versa. Housed in a cast alloy chassis, the unit supplies two, high impedance, unbalanced 1/4" jacks and one low impedance balanced XLR jack. The conversion is done via an internal transformer.
Single channel passive direct box
Allows a hi-impedance unbalanced source to directly feed a low impedance balanced input