EIZZZ offers a superb 24-position stereo attenuator in CNC machined Aluminium with gold-plated contacts. This one benefits from a particularly careful finish. It will be much more efficient than a simple potentiometer with much less distortion.
This passive attenuator uses a precision resistor which is connected in parallel with a mechanical 1% SMD resistor switch. This resistor is connected to the potentiometer, which, depending on its position, connects the output more or less to ground and thus varies the volume.
This type of shunt switching potentiometer is ideal for the design of transparent and dynamic hand-held preamplifiers. This conventional switched resistance technology is superior to carbon potentiometers with higher reliability.