The electrically heated M&C dilution system DIL-U is applicable for such processes, where the measuring procedure or the handling of the process gas requires the dilution of the sample respectively the component to be measured in a range of 100:1 up to 1:1. Typical applications: toxic gases above TLV value explosive gas mixture above LEL adapting the concentration of the sample components to the measuring range of the analyser measuring possibility at low sample flow rate 1Nl/hr moisture measurement in flue gas with IR-analyser The M&C dilution probe (part of this system) is based on the well tested modular designed M&C gas sample probe SP2000H. This enables the user to adapt the probe to nearly every application, using for example special filter techniques or special materials.