The VP-26 is a 4x2 video and audio matrix switcher that can switch between composite, S-Video, component, VGA, and s-Video video sources, along with their associated stereo audio. It has 14 total inputs, flexible control options, audio level controls, a microphone input, and built-in amplification. The device is designed for presentation and multimedia applications, has HDTV compatibility, and can switch high bandwidth video and audio signals up to long distances.