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The Radial Engineering Decoder Mid-Side Mic Matrix is a mic pre-amp and mid-side stereo matrix that allows the user to easily create recordings using the popular mid-side technique without having to custom configure a recording console. The decoder can be used in the traditional two-microphone sum-difference method, where a 'side' mic is duplicated and phase reversed on a second channel and blended with the mono 'mid' mic for a solid stereo image. With the three built-in balanced pre-amplifiers, the 'side' image can also be captured with stereo mics or two different microphones. As an added feature, the decoder may be set to line-level to re-amp tracks and create mid-side imaging during the mix-down process.