a great piece of kit. yes it does alter the sound a little, and the sounds are not QUITE as good as your amp totally unmasked. i have a cornford mk50 ii and it sounds phenominal by itself. however, we don't buy these attenuator chappies to IMPROVE our sound, but rather to give us an acceptable compromise at lower volumes, which this unit does admirably. yes it's expensive, .. yes to me it's worth it. the switch in ' replace what you've lost' idea is great, i would've loved the actual switchable db increments to be a little quieter like it's rival the palmer has. .. but this unit has the added bonus of 'whisper quiet' on it's final dial, and also speaker emulator/simulator for silent recording. .. again the sounds are very different to the natural sound of the amp,.. but i still quite like those emulated sounds, and unlike any digital stuff on the market, this still enables your amp to RESPOND. so all in all it's not perfect, but it's a real asset that won't get you arrested by the noise police at 9.30pm on low, or 1 am on silent lol! i'm extremely pleased hence my star rating. great build quality, a couple of slightly 'sturdier' switches would've been great,..a final word of caution, my buddy has a EVH head with 8 pre amp (yes 8 !!!) tubes.. i would NOT recommend this for anything sooo rediculous in power. but for anything up to 50w ..maybe 100, then you will not be disappointed. .. if you can't afford this one, then the palmer is the only other worthy contender..and both are available on thomman .. so get the correct ohm rating and enjoy your amp's response at much lower levels . ;-) ian