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What, you can’t dime your 100 watt head in your bedroom? Us neither. That’s why this Jim Kelley Power Attenuator is a great choice for those who want cranked tube tone at any volume. The Power Attenuator cam tame up to 100 watts at four and eight ohm loads. Designed for transparency and versatility, the Power Attenuator employs two rheostats and a Treble Boost Switch to preserve the natural characteristics of your tone. When listening to music at lower volumes, it’s natural for a signal’s high-end and low-end to become less prominent. This three position switch works as a loudness compensation to restore top-end dynamics to your guitar’s signal when playing at lower volumes/higher attenuation settings.