The 3 PHASE STEP DOWN TRANSFORMER Type 440V / 110 VOLTS is an electrical device used to transform electrical voltage levels in a three-phase power distribution system. This specific transformer is designed to take in a higher voltage of 440 volts on the primary side and step it down to a lower voltage of 110 volts on the secondary side. It is commonly employed in industrial and commercial applications to provide the required voltage for various equipment and machinery.