Whirlwind SB24P 24 Channel Passive Mic Splitter 24XLRF to 24+24 XLRM Parallel outputs with ground lift switches. Made in USA Whirlwind SB Series multichannel microphone splitters provide a convenient method of splitting multiple microphone signals to two locations. This SB Series Splitter is 24XLRF Inputs, 24XLRM Parallel outputs 24XLRM Parallel Outputs with ground lift switches. The boxes are built from heavy cold-rolled steel for long term abuse-resistance. Made in the USA Powder Coated with Handle ---------------------------------------------------------------------------------------------------------------- Echotone Music LLC is an experienced long time E-commerce Audio Musical instrument dealer since 1998. We take pride in selling quality gear for musicians, sound engineers, production companies and broadcast applications. Shipping --Items are well packed and shipped USPS, UPS or Pallet Freight Service. Items purchased on Friday may not ship until Monday or until the projected processing period. We are working hard to get your unit Built ( if needed), processed and shipped. Returns/Refunds- If there is truly a manufacturing defect a return tag will be provided, otherwise customer pays for return shipping costs. Returned items must be sealed/unopened in original, brand-new condition, showing no signs of wear or use such as belt-buckle or pick scratches, scuffs, dings or scrapes, screw mount marks or collateral materials. Items must also include all original packaging, manuals, warrantees and accessories or your return may be subject to a return handling charge. If the item was listed as free shipping then the cost of the shipment will be deducted from the units original cost. Gear returned with out all its original packaging, warranty cards and accessories or that shows signs of wear from use, will be subject to an additional service fee. This item is now used and it would be unfair to resell to another customer as new. The following products cannot be returned - Clearance items, Custom Builds, items identified as non-returnable, discontinued items, used or NOS items, electronic software downloads, demo gear, strings, reeds, computers, tubes, earbuds, earplugs, recorders, harmonicas, raw-frame speakers, drumheads, drumsticks, turntable cartridges, fog fluids, clothing/footwear, body jewelry, sheet music, cleaners, polishes and polishing cloths, software/soundware, books, CDs, DVD's, vinyl records, and videos. Happy customers, that's music to our ears!