Impedance matching comes into play when you want to hook up multiple speakers to the same amplifier channel. Whether or not you need impedance matching is determined by how many speakers you want to hook up to an amplifier channel, and also the load that your amplifier can handle. Suppose that your amplifier can handle a 4 Ohm load. Then you can use one or two 8 Ohm speakers without an impedance matching volume control. If you wanted to add a third pair, then you would need the impedance matching control. Consult your amplifier manual or your dealer before deciding.