Answer by  
                                                                                          GilFinn (2065)
                                                            
                          
                          
                                                          Generally, "gain" is a voltage adjustment.  In an audio amplifier, "gain" is used to adjust the sensitivity of the amplifier.  Depending upon the source of audio input, gain is turned up or down to adjust for distortion.  Distortion is caused by recording levels used for tapes, LP, CD's, etc.