Simple mic splitter.
Excellent build quality. Simple design that works. Enclosure is solid and the switches are built for industry.
This box has come in far more handy than I had imagined when I purchased it. If you've ever considered buying a transformer based mic splitter, I would urge you to go ahead and try to use one for a week. They are so useful, I can assure you that you won't want to give it back!