The Polsen SP-260 Rackmount 2x6 Stereo Distribution Switcher routes line-level audio signals from two stereo sources, like a mixing board or playback device, to six pairs of stereo amps, powered speakers, or headphone amplifiers. Send the audio from a DVD player or home theater unit to every room in your home, restaurant, or office. Use the SP-260 to create six zones and select between two stereo input channels to route audio to each stereo zone. Every channel on the SP-260 has a dedicated volume control, enabling you to set a different volume in every zone.