The Dual Balancing Unit consists of one Euro-card which contains four se- parate circuits to accommodate unbalanced-to-balanced or balanced-to- unbalanced matching in a stereo system. It is the ideal choice for applica- tions in which consumer-type stereo equipment has to be integrated into a professional audio system, where balanced audio lines are a must. The Dual Balancing Unit will also be used in situations where balanced auxil- iary units must be connected to unbalanced insert points on a mixing desk.