Equal source and load impedance maximize the power we can transfer between the amp and headphones, but this typically reduces frequency bandwidth so it’s not what we want in high fidelity. For now, it is enough to understand that audio source and headphone impedances should not be equal and that headphones with different impedances will require different sources. We will look at the rules around finding that perfect match in some detail below. “The single most important technological factor to consider when looking for a headphone amplifier that works well with your ear phones is impedance matching.” – RHA Audio
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