The potentiometer is what controls the volume. How well the channels track determine if the volume remains the same between channels at very low levels. How good the taper is determines whether it’s jumpy and hard to use, or gradual and precise. This makes it possibly the single most important component in the amplifier. And that’s why Schiit chose to use the biggest, best potentiometer Schiit could find (at a somewhat-sane price tag)—the 4-gang, 27mm diameter, Japanese-made Alps “Blue Velvet” RK27114. It’s the same potentiometer Schiit uses in Jotunheim and Jotunheim R—amps that cost 2 and 4 times as much as Magnius.