The Wave Audio LI-22 is a passive, two-channel, or stereo line isolator. It is designed to act like a direct box but maintains a line-level output, making it ideal for interfacing with amp modelers and other devices that have a hot signal output. The unit features a uniform frequency response from 20Hz-20kHz, converts an unbalanced 1/4" input signal to a balanced XLR output, and includes a "sum" button for merging stereo signals to mono. It uses high-quality transformers and gold-plated connectors for optimal audio performance.