EVS is making their Ultimate Attenuators again. They're perfect for once source systems. Ric makes them with good parts. They are really nothing but a series of the best vishay resistors, the jacks, and a volume control. Ric is all about transparancy and his stuff is quite good (I own his DAC 2 and a modded transport). You can check them out at www.tweakaudio.com. If I remember right, they're $350-ish.
