I have never seen this air comm brand before. It appears they are primarily designed for law enforcement and helicopters. Take a look at some of their other audio panels. One of the particularly interesting ideas is an "audio mixer" instead of an audio panel. In the case of the audio mixer, you simply have a volume control for each audio source, and you can listen to all of them simultaneously . The 300 unit that Jerry has is more like having dual audio panels, one for the pilot and one for the copilot, but with a lot more inputs that typical aircraft audio panels. Pretty neat concept.