how about 24-step Ladder Type VR kits with knob and 96 1% Vishay Dale RN60D resistor
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I have always voted with fellow users of the artisan crafted EVS Ultimate Attenuators for $350 retail, by Ric Schultz of tweakaudio.com. They attach directly onto the amplifier RCA input jacks so that you eliminate one potential interconnect purchase. There is a model for either tube or transistor amplifier. Most appropriate for single source system where you play either CD's, or vinyl records. You must have an amplifier whose sound you prefer, because you will hear all the performance your amplifier is capable of delivering, without any alteration.