There is a long thread on DIY forum on the Lightspeed passive attenuator, which is sold commercially by georgehifi (indentified throughout the thread.) His design is based on optocoupler resistors, as formerly used in the Melos photentiometer volume control and more recently, apparently, in a Dart Zeel $20K preamp. The design is not easily adaptable to a balanced system, but if you are running single ended, this may be the most transparent(and inexpensive) passive.
http://www.diyaudio.com/forums/showthread.php?s=ec5a46642aff33baa33bfcf39e01cf07&threadid=80194&perpage=25&pagenumber=61
http://www.diyaudio.com/forums/showthread.php?s=ec5a46642aff33baa33bfcf39e01cf07&threadid=80194&perpage=25&pagenumber=61