The Flow-28 is an AC cord about one foot long containing an AC filter. The two ends of the filter have IEC male and female ends. The AC filter is contained in the housing of the male end. This is an excellent filter to use on a power amplifier or video projector but can be used with anything having IEC connectors. The filter is the same as that used in the $1,200 Flux-50. The Flow-28 uses the excellent Furutech 28 IEC connectors which are of the same construction as the very expensive Furutech 50 connectors less the carbon fiber shells. My selling price covers the paypal fee and shipping anywhere in the continental US.