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This is a passive device with an input to connect the PA or monitor amplifier and an output to connect the headphones. A volume control regulates the headphone level and internal resistors keep the unit’s impedance high enough to protect the headphones. It also protects the amplifier from encountering too low a load impedance while powering tap units, the speaker system or several tap units by themselves. The HeadTAP will also work with a stereo headphone amplifier for use in recording situations when you want to add additional headphones.