Who makes the best passive volume control?

I've heard good things about the TDK stepped attenuator $229 from percyaudio.com. Much finer steps than DACT or the standard Goldpoint models.
Tarsando, you got me thinking. I could burn my CD's at -40dB and run direct CDP to power amp. Not even a passive needed.

Audio Consulting Signature series Silver Rock Potentiometer W/C37 laquer option and wooden knobs.

This is an old thread, but having tried many of the passives
mentioned, resistor, tvcs, and avcs, and since product have
evolved, I thought it worth mentioning and perhaps stirring
more discussion from other passive lovers, the very best
volume control I have had in my system is the Lightspeed
Attenuator with one contacts points, light depend resistor
(LDRs), and LEDs for controlling the amount of light. Not only
bettered the Placette, S&B TVC, and the BENT AVC in my system,
but any "preamp" I have had in my system including
some of the finest 5-7k tube line stages. It only has one I/O
and no remote, which might be a deal breaker for some, but to
my ears it is the best volume attenuation device on the market
- for $450 or so.

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Try the Luminous Axiom passive preamp. It can be had for about $150 brand new right here on Audiogon. It is very system dependent. Contact them and they build the unit according to your amp and speakers.
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Mitch, are you saying the Luminous is the best passive volume control, or just one to try? I did have two "pot/resistor" types from Music Reference and Goldpoint, as well as the Placette RVC - all of which sound very good, especially for the price, though the Placette is not cheap, but I did not like them better than the TVCs and AVCs I used, and at a higher price point. Neverthesless, the Lightspeed Attenuator was superior to the all, to my ears and my system. I don't know of any passive fans that has tried one that has not come to the same conclusion, it is the best passive volume control in passive friendly systems. If you are using the Luminous because you love passives and they work for you, do give the Lightspeed a try, there is nothing quite like it.