The AV-26540 from RLC Electronics is a RF Variable Attenuator with Frequency 26.5 to 40.0 GHz, Attenuation Range 20 dB, Power 5 W, P1dB 37 dBm, Insertion Loss 1 dB. Tags: Module with Connectors, Continuously Variable, Rotary. More details for AV-26540 can be seen below.