found at DigiDirect
Designed for people who need a quality recording interface on a budget, the BOYA BY-AM1 Dual Channel Audio Mixer is a dual-channel interface and mixer that provides both 1/4 and XLR connections for a variety of sources, including microphones and line-level instruments. Using this interface, which connects to your computer over USB, you can record audio to your computer, where you can edit or mix it later in your favorite software. This device works for home-recording music and podcasts.
The BY-AM1 provides you with a compact audio recording solution for 1/4 line-in devices, instruments, or XLR microphones, thanks to its combination XLR-1/4 inputs.
The device can support a 44.1 to 192 kHz sampling rate, making it suitable for a wide range of recording applications, from CD quality (44.1 kHz) to broadcast standards (48 kHz) to high-res recording (96 kHz).
This interface can provide 48V phantom power for condenser microphones. The power comes from your host device.
Thanks to the 1/4 headphone monitor jack and supplied 3.5mm to 1/4 adapter, you can listen to your live input signal with no distracting echo or latency.
A built-in 1/4 mounting screw on the base can be attached to tripod and other accessories.