The Tascam LA-40 MKII has been primarily designed to provide matching capabilities between professional equipment and semi-professional or consumer equipment. It consists of four RCA inputs and outputs (-10  dBV, unbalanced) as well as four XLR inputs and outputs (+4  dBm/-20  dBm, balanced) which enable the user to connect for instance four tracks of a multitrack recorders (ins and outs) to a balanced mixer ensuring optimum level and impedance matching.

Switches on the bottom panel allow to select a nominal level of +4  dBm or -20  dBm for each channel and ±6 dB trim pots on the front panel make perfect level matching easy. The LA-40 MKII has also ground lift switches for each channel and a combined master switch to avoid ground loops.