Phu Kradueng http://debashishbanerji.com/sciy-org-archives/?sciy=/sawiki/sciy/sciy.org/blog/_archives/2007/1/13/2647343.html 
MGT-875W Speaker Line Attenuator
- Decora® style plate
- ABS plastic knob
- 12-Step attenuation for high level audio sound
- Total attenuation at 42dB
- Low insertion loss
- Controls 8 ohm of speaker load
- Handles 75W of RMS input
- Easy installation
