POD1 is a bi-directional audio interface providing the conversion of a stereo balanced signal to an unbalanced signal, and vice versa. POD1 allows the use of low cost consumer grade record/playback equipment in a professional environment through impedance matching and level control. Front panel trim controls let the user match, record, and playback levels of consumer equipment to the professional standards employed. Connections on the rear panel are female and male XLR3 type for the balanced inputs and outputs and RCA phono jacks for the unbalanced inputs and outputs