A speaker L pad is a special configuration of rheostats or resistors used to control volume while maintaining a constant impedance on the output of the audio amplifier. It consists of a parallel and a series rheostat or resistor connected in an "L" configuration. As one increases in resistance, the other decreases, thus maintaining a constant impedance, at least in one direction. To maintain constant impedance in both directions, a "T" pad must be used. In loudspeaker systems having a crossover network, it is necessary to maintain impedance to the crossover; this avoids shifting the crossover point.
A constant-impedance load is important for vacuum tube power amplifiers, because they do not work as efficiently when terminated into an impedance greatly different than their specified output impedance. Maintaining constant impedance is less important for solid state amplifiers.