Fixed attenuators can be designed to have either equal or unequal impedances and to provide any amount of attenuation (theoretically) equal to or greater than the configuration's minimum attenuation - depending on the ratio of Z1/Z2.
Authored by
RF Cafe at
Recafe.Com, Added: 22 Dec 2006
http://www.rfcafe.com/references/electrical/attenuators.htm