An impedance matching distribution network is ideal in situations where numerous pairs of speaker are to be connected to a single stereo amplifier. This panel utilizes a pair of high-powered impedance matching transformers to allow loads at less than 1 ohm to appear as an 8 ohm load. A ten-position jumper terminal strip selects the appropriate multiplier, from 1X through 10X, depending upon the impedance of , and the number of speakers connected. By doubling the speaker pairs on each output terminal, and selecting the 10X position, a maximum total of 20 pairs of 8 ohm speakers may be connected, and appear as a 4 ohm load. The input terminal pair accepts up to 10AWG wire, and ten pairs of detachable output terminals accept up to 14AWG wire. The 2 RU panel is intended to be rack mounted, or may be located on a shelf, behind equipment.