I would like to post a brief PIREP on Mike&Max’s Impedance Matching Device (IMD 340). First of all, there are few commercial products out there that come with “Pay us when you are satisfied” terms. It clearly shows a real customer satisfaction orientation (and good financing!)
The packaging is both unique and inspired. The device is a sturdy plastic cylinder a little about 1" in diameter and 2" long, with adustable-length pigtails emerging from both ends. It is quite easy to open and make the cord length adjustments. The device is completely self-documented on the case so there is no user manual to lose.
Of course, the clear documentation didn’t stop me from hooking it up backwards the first time, so instead of increasing the gain on my Archos Jukebox player it reduced it. A quick RTFM check straighted me out (Large Arrows marked “TO AIRPLANE” “TO PLAYER”)
The device replaces the cord that connects your player to the Audio Input jack. Without the IMD340, my Archos volume had to be set up all the way, providing barely adequate volume. With the IMD340, I keep the volume set around 6. Full volume is now more than adequate, providing satisfaction although probably not ear damage. Those wanting more probably need the Spinal Tap feature (volume control that goes to 11 
I haven’t noticed any increased noise when using the IMD340, although I haven’t flown with passengers yet to try the intercom.
All in all, I’m really pleased that I didn’t need to make mods to my Garmin Audio Panel to accomodate my Archos player. And my daughter was inspired by the design; she said “I could build something like that.” Maybe entrepreneurship is contagious!
Looking forward to future Max and Mike Products – I’ll place an order now for 3x Bose battery eliminators if those go to production.
-Curt