IT-VCM accepts a balanced or unbalanced stereo audio line level source and provides a balanced stereo output. The module is able to sum the stereo inputs to mono. An input gain switch can be set to boost the low audio level of consumer equipment to professional levels. The unit can be used in any application where remote control of the audio level is desired, such as between the pre-out and main-in jacks of integrated amplifiers or receivers that were built without remote control. It can be controlled three different ways, RS-232 commands, remote switches or remote potentiometer.