The DOD 260 Direct Box is a relatively simple (passive operation, no ground lift switch) accessory allowing one to transform high impedance audio signals to a low impedance signal or vice versa. Its two high-impedance 1/4" jacks wired in parallel also allow the 260 to be used as a splitter, for example to split the signal from a bass guitar between a bass amp (via the other 1/4" jack) and a mixing board (via the low-impedance XLR jack). The 260 Direct Box was introduced in the 1970s as the "HI * LO", and was one of three accessories retained as part of the "AC" series when DOD discontinued their initial series of effects pedals in favor of the FX-series in 1982. At least six cosmetic variants were produced, including the final (made in China?) VAC series, which was produced into the early 2000s.

• Controls: none; just two high impedance 1/4" jacks and one low impedance XLR jack
  
  
• From an early 1980s DOD catalog: "The Direct Box 260 ... can convert high impedance to low impedance, or low to high. ... It has 2 high-impedance jacks wired in parallel so that the Direct Box 260 may be used as a high/low signal splitter sending a high and low impedance signal out at the same time."
  
  
• Listed specifications:
  • Low impedance 600 Ohms; high impedance 25 kOhms; frequency response 20 Hz to 20 kHz, +/- 3 dB (early 1980s catalog)
  • Low impedance 600 Ohms; high impedance 50 kOhms; frequency response 60 Hz to 15 kHz, +/- 3 dB (1984)
  • Low impedance 600 Ohms; high impedance 50 kOhms (1987)
  • Low impedance 600 Ohms (center-tapped/balanced); high impedance 50 kOhms (1994)