The MXR M231 Split + Tap footswitch provides versatile signal routing and tap tempo control for guitarists and bassists. You can direct your signal to two amplifiers or recording devices, or combine two signals into one, allowing for dynamic performances and setups. With a TRS input, and left and right outputs, you can split a TRS signal into left and right mono paths, or combine left and right stereo paths into a single TRS path. You can also adjust the timing of your effects or toggle parameters on the fly using the responsive momentary switch.