Who makes the best passive volume control?

EVS is making their Ultimate Attenuators again. They're perfect for once source systems. Ric makes them with good parts. They are really nothing but a series of the best vishay resistors, the jacks, and a volume control. Ric is all about transparancy and his stuff is quite good (I own his DAC 2 and a modded transport). You can check them out at www.tweakaudio.com. If I remember right, they're $350-ish.

I think that the best passive volume control is no passive volume control at all.

If, in addition to listening to but one source, you only listen at one volume, a pair of high quality resistors can be soldered inside the amp to the input RCAs. Really hair-shirt stuff for the long-suffering transparency crowd. But no potentiometer/attenuator and no second set of cables. Should also help the drive from the source component.

I recently noticed that a hi-end tube audio manufacturer in Vancouver made a 100 step IR remote control volume passive pre-amp, model number RV-101, which should be exactly match your requirement. They claim this is all relay switch resistor ladder type with best sound. Only one input and one output. They have a website, just type www.space-tech-lab.com to check it out. The guy run this shop is a real nice one, I have been there several times, he make really good sound tube equipments.

Not being to timid at showing my lack of knowledge; am I to assume a passive has ONLY one volume setting? Also seems I've read the passive doesn't like to drive a single ended 3mt. ic. Is this true?