Niles Audio VCS100R Stereo Volume Control w/ Selectable Impedance Magnification Includes Decora and Standard faceplates (Bone Color) Power handling - 100 watts per channel RMS; 200 watts peak Selectable impedance magnifying - 1X, 2X, 4X, 8X 12 step control, 54 dB maximum attenuation Removable screwless connectors accommodate up to 14 gauge wire