Power conditioner and distribution Unit designed to prevent electrical damage to sensitive electronic equipment from high amplitude/short duration spikes, random surges, and EMI/RFI noise, which is inherent in utility power lines. Power line sources which are not preconditioned or filtered can affect reliable operation of sensitive audio, computer and other electronic equipment, and may cause premature failure, expensive repairs, or unanticipated replacement from non-repairable damage. Current demands on power utilities, voltage spikes, power surges, electrical noise, and power failures are commonplace. This garbage in power delivered can reduce fidelity of audio systems, cause premature failure, or result in extensive damage or destruction of electronic equipment. ETA conditioned power distribution units feature master power switch, conveniently located on front control panel that switches rear panel AC outlets ON and OFF. An LED next to the master power switch indicates power conditioning circuitry is working and rear panel AC outlets are powered. Maximum total wattage input is 1800W and 8 power output receptacles are protected with 15 amp (total unit) resettable circuit breaker.