An LED dimmer can be an important feature of any 12v led lighting design, especially in cabinet lighting. The user may want a bright effect for task lighting or a subdued effect for the accent lighting. The LED dimmer does not operate like a standard 120v wall dimmer however, because it must operate well with the circuitry of the LED tape or LED spot light in the cabinet. The LED dimmer available from www.accurateled.com is integrated into the lighting circuit after the power has already been converted to 12 volt DC. We like to install the LED dimmer next to the LED lights right under the edge of the cabinet where it can be easily accessed by the user.