Single Channel Attenuator

I'm looking for a single channel, single ended, passive attenuator. I could build one, but would prefer to just buy it. I would like the cost to be low, under $100. This does not need to be audiophile grade but it can't be of poor quality either. It is being used to set a level for some basic acoustical measurements. Any ideas or products or companies that may have such a device would be helpful.