For a long time I had noise issues from interferance between my computer output and speakers. I decided to buy this little device. I was surprised how little this thing was, which is a good thing for me. I can now max out my computer output and attenuate just infront of my speakers, which in turn reduced the interferance noise significantly and solved my problem.
The build- and sound quality of this box is great. Very solid box (heavier than I expected as well, feels strong, not plasticy and light) and no noticable sound change. The design is slick and very simple, which again is a good thing.
So if you need a very simple but good variable attenuator, I can highly recommend this.