I've been asked this a few times now so I figured I would share with how I constructed my balanced to single-ended converter using line input transformers. The sonic reasons for doing so are to provide an alternative sound for DACs which have a balanced (XLR) output where you have an amplifier or preamp that only takes unbalanced or single-ended (SE) inputs (RCA). Some DACs such as the Schiit Modius have a balanced output which is a different circuit from the SE outputs, so this method provides another option. I will not guarantee that using the converter will sound better, only possibly different. For example, if it sounds better, then all the power to you. In some instances, such as with pro audio gear DACs, we will have no choice because pro gear usually does not come with SE outputs. The technical reasons for doing this are well explained by @atomicbob here: https://www.superbestaudiofriends.o...o-unbalanced-input-a-brief-visual-guide.7012/ This "guide" explains what I did specifically to get the results that I wanted, down to the model number of the transformer and the wiring. I happened to use the Cinemag CMLI-15/15B. We can get the specs here: https://cinemag.biz/line_input/line_input.php. This is a 1:1 transformer and will not reduce hot pro audio gear signals to a lower voltage. So be sure that your consumer gear will be able to take the hot input. I believe the Radial Engineering Twin ISO uses a similar 1:1 transformer, but from Jensen. Note that Jensen and Cinemag have a shared heritage from Reichenbach and that Jensen's equivalent model the JT-11-p has the same specs and even uses the same color coding for the wires. @atomicbob measured the Radial Engineering Twin ISO here: https://www.superbestaudiofriends.o...sen-transformers-technical-measurements.7017/ There may be other suitable transformer models that may work, but these discussions are outside the scope of this post. I will say however, that the commonly available and seen Jensen Iso-Max PC-2XR is not the same thing. I only point this out because some people have asked. The PI-2XR uses the JT-10KB which is a 4:1 step down. I do not think this line input transformer sounds as transparent and clear as the Cinemag 15/15B. It's a little bit warmer and hazier, but we may not have much of a choice if we need signal attenuation from pro gear into consumer RCA inputs. The only thing I will provide is a wiring diagram that may clarify some questions from the data sheets. It's up to you guys to solder the wires, connectors, and assemble the chassis. Note that I left the white wire from the transformer floating and that pin 1 from the balanced output side is not used. The orange and black wires are tied together for signal ground on the RCA side. The XLR connector diagram is from rear, the soldering side. We can call Cinemag directly for the transformers, for sometimes, eBay may be selling some used ones for cheap: https://www.ebay.com/sch/i.html?_nkw=CMLI-15 This ain't exactly a cheap solution, even if you decide to DIY, so you may want to reconsider doing this for a cheap DAC. I didn't have any issues with the hot outputs from the Convert-2 DAC into an EC tube amp. Be aware of the fine strands of wire from the transformer leads. With one connection, I left a tiny strand which was shorting to ground. Took me an hour to figure out what was wrong.