Need help with attenuator pad

Hi. I need some help with an attenuator pad for a line level signal. I have a 5.2v source that I want to feed to a DSP-408, which has a max input of 3.2v. I was thinking of adding a voltage divider, but I don't know if that is the best way to go, or if it will affect the sound quality. I also don't know what type of resistors are good to use for audio applications and if it is better to use high or low impedance resistors. Any advice would be appreciated.
 
Small resistors in the 0.25 to 0.6 watt range are perfect. Metal film would be the preferred choice.

Values... it all depends on what the source equipment can drive. If its a normal line level type device then stick to middling values of around 2 to 3k in total for the chain.

Modern equipment can easily drive those sort of impedances, and many can drive loads down to 600 ohm but safest to play the middle ground.