It seems to have done the job on a non critical P48V balance to Unbalance PSU with electret directional Omni's (have not used it critically with AKG 414's or Earthworks as I would probably go up market for the best at that point or not use transformers at all...) However, no obvious problem especially at the price and I assume they are the same product as used in the neutrik in line adaptors?. It only con is that it would have been nice if the winding had been identified to save the time to work out the correct phase connections!