The iEMatch 4.4mm is designed to connect between a digital audio player with a 4.4mm balanced output and a 4.4mm headphone jack. When using an audio source that has digital volume control, such as a smartphone, DAP, tablet, laptop, or computer, you lose around two bits of resolution when lowering the volume. It's like watching HDTV with some of the pixels missing from the screen. Since most comfortable listening is around a 60% volume level, you decrease dynamic range and audio quality. Enter iEMatch4.4mm! It attenuates the volume and safely enables you to crank up the digital volume on your audio player without painful consequences. Unlike common attenuators the iEMatch does not decrease the dynamic range of your headphones and adds less than 3 ohms to the impedance output. The iEMatch removes hiss, restores dynamics, increases transparency, and improves volume range. It is specifically designed for listeners who have dedicated high resolution digital audio players (DAPs), and equipped with a gold-plated 4.4mm connector specific to DAPs and sensitive in-ear headphones. The iEMatch removes the hiss often present from many digital music sources during headphone playback and lets you to listen without cranking the volume to excessive levels.