The AKG P120 Large Diaphragm Condenser Microphone is a high-quality microphone which gets the job done. In project and home studios the P120 shines and can take on vocals strings acoustic guitars pianos or even drums equally well. Its accuracy is universal. For high volume applications up to 150 dB SPL an attenuation pad is included. This allows you to record instruments such as drums and electric guitar cabinets up close without worrying about clipping or damage to the P120s diaphragm. The on-board filter is also excellent for reducing low-end rumble at source. Achieving great sounds with the P120 is as easy as pointing the microphone in front of the source and pressing record.