HI Ken:
Yes you connect two 8 ohm speakers with this volume control. The power rating (100 watts) pertains to the amplifier or receiver that you are using. If you were running a 150 watts plus you would want to step up the SVC300. Note, If these are the only speakers you are connecting to the system then set the impedance matching to 1/2X. The speakers should be run in parallel (connecting the positives together and the negatives together seperately) The amplifier should still see an 8ohm load.