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The line level signal needs to be reduced and impedance matched to send it to the microphone input of such a device. This will come with a cost. There will be a reduction in quality and impedance matching may be tricky. The line level signal needs to be reduced and impedance matched to send it to the microphone input of such a device. This will come with a cost. There will be a reduction in quality and impedance matching may be tricky. A great deal of attenuation is needed to match the signal levels. Consumer audio line (-10dBu) level to microphone matching can be done using a "40 dB L-pad attenuator". Professional audio audio line level (+4dBu) to microphone matching can be done using a "50 dB L-pad attenuator".