Although most dynamic headphones are relatively immune to the potentially negative effects of a higher output impedance, a few aren’t-and in-ear headphones with balanced-armature drivers can sound very different when paired with a headphone amp that has high output impedance, such as the generic, cheap headphone amps built into laptops. Output impedance is rarely published on headphone-amp spec sheets, so we tested for it on our finalists. Put simply, the lower the amplifier’s output impedance, the better 0.1 to 5 ohms is ideal. Adding impedance (or resistance) can change the values of the filter and thus change the sound of a headphone in ways that can be difficult to predict. Every headphone is essentially an electrical filter, with resistance, capacitance, and inductance that affect the sound differently as the frequency changes.
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