The Suhr isn't an attenuator. It's a reactive load box that loads your amp down to line level and lets you use impulse responses of speakers. That said, it's a fantastic unit...and the new soon to be release Reactive Load 2 also has the option of hosting impulse responses right in the unit like a Two Notes Torpedo Live or Torpedo Studio. To my ear, the Suhr has the most realistic impedance curve of all of the reactive load boxes. I far prefer it over my old Two Notes Torpedo ReLoad. It may be worth waiting a month or so until that comes out.