The Pro Co Sound IT1 is a professional audio utility device that utilizes a high-quality internal isolation transformer to break problematic electrical ground loops. Ground loops occur when different pieces of audio equipment are plugged into separate power sources, creating a path for unwanted noise to enter the audio signal. The IT1 provides galvanic isolation, safely separating the ground connections of the input and output lines. It is primarily used to interface unbalanced sources (like laptops or consumer gear with 1/4" or RCA outputs) to balanced inputs (like professional mixers with XLR inputs). The rugged, "built like a tank" steel enclosure makes it suitable for demanding live sound, studio, or installation environments. It is a passive device and requires no power to operate.