The VS100 is the next step in the evolution of contemporary styling, high-power handling capacity, V-pad Transformer-Free sound quality and installation ease for stereo systems, home theater, multi-room custom installation and commercial applications. The patent pending VS100 has a smooth action with a light feel when adjusting levels. The knob position visually indicates the volume level selected. The VS100 V-pad design does not generate heat like a transformer or L-pad that can dissipate large amounts of power in low and off positions creating early failures, wall damage or even a fire hazard. Nor is there any sonic degradation at low operating levels. Instead the VS100 presents the listener with a full frequency response and original dynamic range at all volume positions and power levels. The stereo signal passes to the speakers without the compression effect associated with all transformer volume controls.