M-AUDIO SAM - Manual (Page 13)

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tion is common on many mixing consoles, compensating for the
increased presence that a signal will have when positioned in the
center of the stereo image as opposed to hard left or hard right.
When a Pan control is set hard left (fully counter-clockwise) or hard
right (fully clockwise), the signal is not attenuated.
Note: In Mix mode, true unity gain is only achieved when a channel’s
Gain control is turned all the way up (fully clockwise) and its Pan
control is set to either hard left (fully counter-clockwise) or hard right
(fully clockwise).