From the manufacturer's website:
What is a Magik Box?
Since the early days of audio, it has been a dream to have a device like Sophia Electric's Magik Box. However, companies like Western Electric, RCA and later makers could not solve the problem of making a transformer that had both gain and wide bandwidth without the typical transformer's harsh sound. It is important to know that ALL vintage input and driver transformers made by Western Electric, RCA and others may have limited bandwidth at line level and therefore do not qualify as audiophile grade components in today's market.
Building a transformer that is quiet and has gain as well as a wide bandwidth is both a technical and artistic challenge. During the last 10 years Sophia Electric has utilized all its transformer making skills and ingenuity to solve these challenges. We have used the latest science and exotic high tech materials to bring you the ultimate in-line transformer amplifier device - Magik Box.
Sophia Electric's Magik Box is a pre-preamplifier with 6dB gain designed to amplify the audio signal before reaching the volume pot on your preamplifier or integrated amplifier. This will improve micro-dynamics and sound quality without distortion without noise.
Magik Box does not use tubes or solid state devices for amplification nor does it use AC or battery power - all of which can degrade the signal level. Instead, it uses transformers made from exotic metals for signal amplification.
By using transformers, the original capacitor coupling is converted to transformer coupling. Converting to transformer coupling significantly decreases distortion in the bass. In addition, you will hear music that is far more natural, more dynamic headroom with extended highs and a lower noise floor. The entire audio spectrum will be more cohesive and integrated.
Another benefit of Magik Box is that it will smooth out the digital brick-wall making your cds and digital files sound more like an analog LP.
See: http://hometheaterreview.com/sophia-electric-magik-box/ and