The PLS02 Dual Channel Line Splitter from Palmer is designed to send a signal source to multiple inputs, including inputs that are placed in separate locations. The splitter features audio-frequency transformers to prevent ground-loop hum and sound influence. It can also be used to convert unbalanced signals into balanced signals and vice versa. The Line Splitter uses XLR input and output connections and is constructed of die-cast aluminum with a powder-coated surface for durability.