It is sometimes said that headphone amplifier output impedance doesn't matter much. The reasoning comes from basic electrical engineering and builds on the observation that headphone impedance is much flatter and higher than we see with speakers (a common point of reference). The problem is that while the reasoning is solid, the premises are wrong.
If a headphone has flat impedance, then we should see no difference in frequency response with different amplifier output impedances. The source of this is basically what is called a voltage divider, where the voltage drop from the amp output to ground is split between the amplifer impedance and the headphone or speaker impedance. Assuming the amp exhibits flat impedance with frequency, if the headphone has different impedances at different frequencies the voltage will be split differenty at different frequencies. That will lead to a frequency response difference from what was encoded in the input signal. But, if there is no variation in headphone (or speaker) impedance at different frequencies, then the voltage split is constant and the amp output impedance has no effect on frequency response.
A secondary factor to take into consideration is that headphone impedances (30-600 ohms) tend to be much higher than speaker impedances (4-8 ohms). If headphone amps had low (less than 1 ohm) output impedances like stereo power amps, then even with some variation in headphone impedance, we wouldn't see much impact. That's because the ratio of, say, 0.5 ohms to 600 ohms (.0008) isn't much different than the ratio of 0.5 ohms to 500 ohms (.001). This might be the case with some headphones. In contrast, the ratio of 0.5 ohms to 50 ohms (.01) is quite different from the ratio of 0.5 ohms to 5 ohms (.1). This is the kind of variation one might see in a speaker. In one case there is a 20% difference, in the other a 100% difference. Taking these as givens, one can see why amplifier output impedance would be a bigger deal in speaker-based audio than with headphone audio.
There are several problems here, though. First off, headphone impedance is not flat. A typical low impedance (30 ohms nominal) headphone might vary between 25 and 50 ohms impedance. Similarly, a high impedance headphone might vary between 350 ohms and 650 ohms. That indeed is less percentage variation than we often see with speakers, but it isn't zero variation. Some headphones vary more (e.g. 45 to 175 ohms), some a little less, but near zero variation is essentially unheard of.
The impact of this non-flat impedance case is exacerbated by the fact that headphone amps have much higher output impedances than speaker oriented power amps. Headphone amps are considered "low impedance" when they have 1 or 2 ohm output impedances. Medium output impedance would be 30-50 ohms, and high output impedance would be 120 ohms. The reason this matters is that the voltage divider effect is greater when output impedance is higher, all other things being equal.
In case this makes your head hurt, let's cut to the chase and look at some real examples. During my testing of the Audio-Technica ATH-W5000 I began to wonder if some of what I was hearing was due to amplifier interaction. The two amplifiers I was using (the PS Audio GCHA and the Grace m902) have output impedances of 44 ohms and 1 ohm respectively. Hmmm.... could this make a real difference?
Here is one view of this:

This graph shows the calculated difference in frequency response due to the different amplifier impedances of these two amps. Basically, the PS Audio amp will have somewhat more mid and upper bass than the Grace (and maybe a bit more upper midrange/low treble) with these headphones. 2 db is not a huge difference, but on the other hand it should be clearly audible.
To take another example, here is the impact of a 120 ohm output impedance on the Sennheiser HD800:

Note that in this case the impact in the bass is about half what we saw with the A-T 5000s. That's because, even though we've increased amplifier output impedance by about 3X, we've raised headphone impedance by about 10X.
So, it is pretty clear that different amplifiers can produce different results with different headphones, and this doesn't have to be due to magical qualities of the amps. There are a few other implications or issues as well.
First, we don't know in the above examples which case is "right", we simply know there are differences. Headphone manufacturers (or their distributors) seem loathe to specify what amplifier output impedance a given headphone was designed for. This is, to say the least, not helpful.
Second, a corollary of the above is that we can't say what amplifier output impedance is right. What is right is really what works with the headphones you have.
Third, it is hard to characterize how an amp sounds independent of specific headphones. We at least have to look at headphone impedances ranges to give an idea of what may happen. But even within an impedance range, amps will have different interactions with different headphones.
Fourth, we can say broadly that headphones with lower input impedances and more impedance variation will be more amplifier dependent. I should point out that this may be a bad or a good thing. It is bad in the sense that a review has to be taken in the context of how the amplifier impedance used for testing compares with your amplifier. As they say, "your mileage may vary". Impedance variation may be good for those users who like the ability to fine tune the sound of a headphone via amplifier selection (which is more difficult the flatter and higher the headphone impedance).
Caveat Emptor.
Comments
Tom, how does Current play a part in this? I have a Rudistor RPX33 which has 2 outputs, H (for low sensitivity Cans) and L (for high sensitivity). Rudistor claims, and I've confirmed with them, that the output impedence is exactly the same, just more current for the H output.However...the 2 outputs sound very different for the same volume level. The H output has fuller and tighter low end (no surprise there) but also a much more forward midrange than the L output, which has a much softer, laid back, "tubey" sound, with much more air and upper midrange bloom.The phones I primarily use are AKG 702 and Senn HD650, and the differences in the outputs are consistent with both models.
Please correct me if I am off track...
But my reading of this is that using a standard (ie speaker) power amp with low (circa 1ohm) impedance would provide a headphone amp with a far lower level of frequency variation due to varying HP impedance to frequency...
ie Theoretically speaking a good quality power amp running HP's through an appropriate adaptor would provide a more reliably even frequency response.
So what are the downsides of doing that?
Driving 32-600ohm loads is not going to stress any amp designed for 8ohms... theoretically any power amp will be idling - possibly in its "best sound" power band...
I agree, well kind of. After having all sorts of problems with Senn HD595s I am of the opinion that these required a low source impedance drive. They were very boomy and muddled driven from the hp out of my amp - which had 330R in series. I plotted the frequency response of the signal going into the headphones (the headphones were connected) and it had a very emphasised lower bass. I changed the series resistor to a lower and lower value until I had the headphones directly of the amplifier output. The headphones were better controlled, and the frequency response of the signal going into the headphones was flatter, but I could hear the amplifier noise, and the volume control was, naturally, very touchy - A purpose built headphone amp kit solved the problem. No audible noise, low impedance output and transformed HD595s.
It may be obvious, but when you say "using a standard (ie speaker) power amp with low (circa 1ohm) impedance would provide a headphone amp with a far lower level of frequency variation due to varying HP impedance to frequency..." you have to say compared to what. That is, a power amp with 1 ohm output impedance will have the same variation in FR due to impedance that a headphone amp with 1 ohm output impedance.
Now, solid-state amps may have output impedances more like 0.1 ohms. So, you might be asking if they would have less FR variation than a headphone amp with 1 ohm output impedance. Well, I have to say, not really. That's because the voltage divider ratio doesn't change much with frequency in either case (1 ohm or 0.1 ohms) because the ratio of output impedance to headphone impedance stays pretty constant.
Platy is right, a traditional power amp may have much higher noise via ultra sensitive headphones (which typically need 1/1000th the power or said differently are 1000X more sensitive to noise).
CEO and Editorial Director, Nextscreen LLC
Years ago I performed the installation of a small recording studio, located besides a small Auditorium. We solved the need to provide the headphones monitoring and the Auditorium translation system (via Headphones by using a pair of Crown D-150 power amps feeding many sets of Sennheiser Open-aire HD-414 headphones, which are rated at 600 ohm impedance, all of them wired in paralell, so that the power amp saw about 10 ohm load and this performed beautifully, much better than the sound clarity achieved at the recording console headphone output! The Crown amp 75 watt output didn't damaged the Sennheiser headphones nor was too loud, and the residual noise was quite low. We received congratulations, and everybody was satisfied.
Even people that criticized tha HD-414 headphones "thin" bass was astounded when listening to them when directly connected to the (then) large power amplifier, which made them sound very solid.
Cool article, thanks Tom.
The problem for headphone makers is that they don't know if someone is plugging into an iPod, the front of a TV, or a proper headphone amp, so there's no clear idea of what the output impedance of the device driving the headphone will be as they design the cans.
To make matters more confusing, the IEC at one point specified that headphones should be measure with a series output impedance of 120 Ohms. I assume this number was picked as it represented a typical (miserable) output impedance for common consumer electronics products. Manufacturers then, not having the luxury of being able to rely on a low output impedance from the amplifier to provide damping, would design headphones with more acoustic damping than needed when driving the headphones with a low output impedance amp, which in turn limits the performance improvement achievable with a better amp.
The IEC has since changed it's spec and the amplifier output impedance is now a "rated spec," meaning the manufacturer can specify the amplifier output impedance to be used when the headphones are measured.
The result is headphone amp manufactures face a rather chaotic array of headphone impedance and efficiency values, and some did choose to use the 120 Ohm output impedance previously in the IEC spec. Additionally, unlike speaker amps that are hooked up one to the speakers and then left alone, headphone amps have to face people plugging and unplugging their headphones while the amp is running. (You wouldn't change speaker cables with he music playing, would you?) As a consequence headphone amp makers tend to raise the output impedance of the amps by an ohm or two to act as short term protection against short circuits experience while plugging and unplugging headphones.
As mentioned above, a speaker power amp while having a very low output impedance typically generates enough noise power to be problematic with headphones. In fact, there is enough difference between headphone impedance and efficiency that most good headphone amps these days have gain switches that allow the user to select a gain range on the amp that permits use of the volume control in a normal range, and low noise for efficient headphones.
For interest sake, here is the impedance curve of four common fairly high-performance headphones.
http://graphs.headphone.com/graphCompare.php?graphType=7&graphID[]=853&graphID[]=563&graphID[]=373&graphID[]=1573
So, I agree that the sound of a headphone will change when played on different headphone amps because of differences in output impedance, but likely the biggest differences in the sound of headphone amps is not due to the output impedance as much as it is due to other factors like circuit design and component quality. None the less, the wide variety of impedance and reactivity of headphones is quite a problem for headphone amp manufacturers.
I'd love to see you at my blog, "Right Between Your Ears"
Tyll, what's the output impedance of your MicroAmps? (mine is the 2006 model).
So this blog launched me on an Audio adventure....
Once I had the Headphones (and had replaced the worn out pads - which took a while) - I started listening...
The Headtap ends up exposing the Amps distinctive signature much more obviously than speakers do. (and I prefer my Quad power amps over the Onkyo's internal amps)
So I have more testing to do... (the Matrix amp has yet to arrive)
So far with the resistor network (Headtap) in place I have not noticed more noise from the speaker outs than from the dedicated headphone amp - results are actually very very good.... I just happen to prefer the Onkyo as a pre with my Quads - and the headtap exposes some of the aspects that I don't like of the Onkyo power amps.
So as an experiment it seems successful - maybe all power amp reviews should start with headphones connected.... they may expose the character of an amp better than many speakers.
Oh and by the way - hard to drive HP's will never be a problem with this approach!