The LV Transformer is a machine added by Industrial Craft 2. The LV Transformer converts Medium Voltage (≤128 EU/t) to Low Voltage (≤32 EU/t), necessary for connecting Low Voltage machines to an MFE, MFSU, or any Medium Voltage generators. If a Redstone signal is applied to the LV Transformer, the conversion works in reverse, and Low Voltage will be converted to Medium Voltage.
The Medium Voltage side of the LV Transformer is demarcated with three dots, whereas all other sides have only one dot and will output Low Voltage. This can be changed using a Wrench, an Electric Wrench, or a Prototype OmniWrench. Using the Wrench on the Medium Voltage side of the LV Transformer will cause the machine to drop as an item instead.
It's recommended that the LV Transformer not be connected to any machinery while its Medium Voltage face is being rotated, or else the machinery it is connected to has a risk of exploding.