looking for alternative to transfomer(impedance converter)
im going to use soundcard lineout to guital pedal
is the transistor (common base) can do this impedance convert to higher?
or any suggestion?

 

Are you sure you need match impedances? It isn't necessary when going from low to high, in fact, this is normally the goal.

 

I think I remember reading somewhere that guitar pickups have a source impedance of several thousand ohms usually, so use a pot to reduce the voltage going into the pedal & call it good.