Featuring a very large, acoustically quiet, specially-designed Equi=Tech balanced power transformer, the 3RQ steps down from 240v to 120V and splits 120v into one 60v leg and one phase inverted 60v leg. The two legs are reassembled without any artifacts through special outlets on the unit. The results range from better dynamics to improved stereo imaging. With two legs at an equal 180 degree difference, the effect created is Common Mode Rejection and cancels the differences between legs such as noise, hums, ground loops and other unwanted distortions that may affect your work. Plug your components in as before using the 3RQ and you’ll enjoy 100% balanced power of cleaner, pure 60Hz sine wave power. Compared to traditional isolation transformers, the Q series transformer (Q = Quiet) is acoustically quiet making it possible to situate the unit in critical listening areas.