The model SES-AUD-TRS-BAL from SESCOM is an unbalanced 3.5mm TRS stereo line-level audio to balanced left/right male XLR converter.
This compact, plug-and-go passive design (not compatible with phantom-powered devices) uses quality XLR connectors, a sturdy anodized aluminum enclosure and has a 20 Hz to 20k Hz frequency response. List is $49.95
For more info, visit SESCOM at www.sescom.com.