The EZ-AFC2 is a stereo bi-directional audio format converter with level controls. Conversion is provided between balanced rear-panel XLR jacks and unbalanced front-panel RCA jacks. LED VU metering is provided for all audio channels facilitating adjustment for high or low input levels. The bi- directional format allows the EZ-AFC2 to fully convert the stereo input and stereo output of a consumer audio product to professional balanced standards. The EZ-AFC2 is used in houses of worship, studios, sound booths, home component systems and commercial sound systems.