The 361 card has two high quality audio transformers and does a great job of creating balanced audio from unbalanced inputs. There are two versions: one with RCA jacks on one side and wire terminals on the other and another with screw terminals on both sides. Use it for either input or output balancing. The card is very easy to hook up and the frequency response is exceptional – it’s almost a flat line from 30 Hz to well over 20 kHz.