The Palmer MS 02 is a dual-channel microphone splitter designed for professional audio applications where a single signal source needs simultaneous distribution to multiple destinations. It features transformer-isolated outputs that prevent ground loop hum without affecting audio quality. With a 1 in 2+1 split configuration per channel, it provides two isolated outputs plus one direct thru output for each of its two input channels. The unit accepts XLR inputs with a maximum level of +20 dB and delivers the same level to its XLR outputs. Crafted with generously dimensioned audio frequency transformers, the MS 02 maintains signal integrity while providing galvanic isolation. It can also convert unbalanced signals to balanced and vice versa. The rugged construction features a die-cast aluminum cabinet with powder-coated finish measuring 11.5 x 14.0 x 4.6 cm and weighing 0.8 kg.