The RB-LI2 stereo line isolation unit is used to isolate audio signals from ground loops between areas, which can be caused by equipment powered from different mains power sources, or different phases on the same supply. The input and output are connected together via a transformer, which has internal jumpers allowing the outputs to be balanced with respect to ground. There is also a loop output, allowing the RB-LI2 to be inserted into a line, thus forming a transformer-balanced distribution point. The isolated outputs can be individually adjusted using preset potentiometers, accessible from the rear panel. The gain range of the stereo line isolation unit is -15dB to +13.5dB (28.5dB). This unit is useful when audio needs to be transmitted over a relatively long cable length. By isolating the signal using transformers, ground loop currents that may be present in non-isolated signals are completely eliminated.