The DOD 260 Direct Box is a relatively simple (passive operation, no ground lift switch) accessory allowing one to transform high impedance audio signals to a low impedance signal or vice versa. Its two high-impedance 1/4" jacks wired in parallel also allow the 260 to be used as a splitter, for example to split the signal from a bass guitar between a bass amp (via the other 1/4" jack) and a mixing board (via the low-impedance XLR jack). The 260 Direct Box was introduced in the 1970s as the "HI * LO", and was one of three accessories retained as part of the "AC" series when DOD discontinued their initial series of effects pedals in favour of the FX-series in 1982.
