New and unopened Bugera 100 watt passive power attenuator. Never got around to using it and now have bills to pay. I'd list it as new or mint, but apparently those are reserved for dealers and high volume retailers so excellent it is.

Power soak for bass or guitar amps with mic emulated output for recording or sending to front of house, line out, and speaker pass through. Works with 4, 8, and 16 ohm heads.