This conversion kit has been designed to allow the use of a David Clark H10-76 or H10-76XL low impedance headset in a general aviation aircraft. Kit includes a noise canceling electret microphone (high impedance) to replace the dynamic mic (low impedance) on the H10-76. Also includes an adapter to convert the H10-76's single U-174/U plug to a dual plug system (PJ-068 and PJ-055).