Specs & measurements
Output impedance
Also called source impedance, Zout
Output impedance is the resistance an amplifier presents to the headphone or speaker it drives, in ohms. A low value, ideally under an eighth of the load’s impedance, keeps the tonal balance and bass control the designer intended.
A headphone’s Impedance changes with frequency, often rising in the bass. If the amplifier’s output impedance is a significant fraction of it, the voltage divides unevenly across frequency and the bass or treble shifts. Multi-driver IEMs with wild impedance swings are the most affected.
Most modern Solid-state amplifiers measure under 1 Ω. Some tube and vintage designs are 30 to 120 Ω, which audibly changes low-impedance headphones; some owners like the result, and it is one reason the same headphone can sound different on two amplifiers.
For speakers the same idea is expressed as Damping factor.