Abstract: A universal noise controller is constructed of two windings on a magnetic core with a potentiometer connected across the windings. The input is connected in parallel to the windings and the potentiometer and the output is taken from a node in the center of the windings and a wiper arm of the potentiometer. This arrangement allows a phase change of 360 degrees by overlaying another signal thus providing phase cancellation from positive 180 degrees to negative 180 degrees thereby providing suitable noise cancellation based on the position of the wiper arm.