Quote:
Originally Posted by jworl 
Is there any benefit when amplifying either of the headphones I own? If so, why?
Maybe. It depends on the exact characteristics of the sources you have. Low impedance is not necessarily easy to drive in terms of getting the best possible sound quality, even though it is usually easy to make loud.
Quote:
Originally Posted by jworl 
At what impedance rating would headphones require an amplifier?
It is variable, and depends on multiple factors. First, headphones have highly variable efficiency. Second, what is "enough power" depends largely on personal preferences and source material (e.g. classical music needs more peak power to sound as loud as pop music because of the lack of aggressive dynamic compression). Finally, the power the "unamplified" source you already have can output may also vary.
Quote:
Originally Posted by jworl 
Is there more to it than simple impedance rating?
Yes, see above. Other important factors are efficiency (sensitivity), and the linearity of the impedance curve. To calculate how loud a headphone can get without clipping (high distortion), you need to know the maximum power, and the efficiency (often specified in dB/mW). The power can be calculated from the impedance and either the maximum voltage, or the maximum current, whichever is reached first (V^2/R or I^2*R) - with a high impedance headphone, this is normally the voltage. The maximum voltage is also affected by the output impedance of the source: Vload = Vout * |Zload| / |Zload + Zout|. Note that these impedances can be frequency dependent, and result in a non-linear frequency response. Once you have the power value, you can calculate the sound pressure from it and the sensitivity.
A practical example: assume we have a source that can output 2 Vrms, has an output impedance of 100 Ohm, and feeds a 600 Ohm headphone that has 96 dB/mW efficiency. For simplicity, let's assume that both impedances are purely resistive for now, it is enough for a reasonable power estimate.
Vload = 2 * 600 / (600 + 100) = 1.714 Vrms
Pload = 1.714 * 1.714 / 600 = 4.90 mW
SPL = 10 * log(4.9) / log(10) + 96 = 102.9 dB
Is that enough ? Well, it depends, but here is an article on what maximum levels one should generally aim for when choosing/building an amplifier.
For completeness, let's also calculate how the above example behaves in terms of frequency response. Assume that the minimum impedance of the headphone is 620 Ohm in the audio range, and the maximum is 740 Ohm, and the phase is zero (pure resistance) at both. The difference in the output level will be:
20 * log((740 / (740 + 100)) / (620 / (620 + 100))) / log(10) = 0.20 dB
This is a minor change, and does not affect the sound much.
You can look for headphone data here. The sensitivities are specified in Vrms/90dB at this page, this changes the calculation as follows (assuming 0.4 Vrms at 90 dB):
SPL = 20 * log(1.714 / 0.4) / log(10) + 90 = 102.6 dB
Quote:
Originally Posted by jworl 
What is the real benefit to having headphones with an extremely high impedance rating (such as the Beyerdynamic DT-990s rated at 600ohms)?
There are a number of practical benefits, some are due to historical reasons. Older sources, before iPods and other low voltage portable devices became common, often had high output impedance, but, being AC powered, did not have much difficulty outputting relatively high voltage. There is also an IEC standard from the 1990's that requires headphone outputs to have an impedance of 120 Ohm. This made high impedance headphones preferable, to improve power efficiency and damping factor.
One reason why some higher end headphones have hundreds of Ohms of impedance is using thinner wire in the voice coil (the resistance of a wire is proportional to its length and a material specific factor, and inversely proportional to the area of its cross-section). This makes the coil lighter, and the sound quality is slightly improved, as reduced moving mass allows the driver to respond faster to changes in the audio signal.
Another advantage of high impedance is that it makes the performance of the drivers less dependent on the output impedance of the amplifier. Keeping the ratio of the speaker/headphone impedance and the amplifier output impedance (the damping factor) as high as possible is generally preferred, as it improves the control over the drivers, dampens resonances, reduces frequency response variations that result from the drivers having frequency dependent impedance, and even reduces distortion. Therefore, with a 120 Ohm source, a 600 Ohm headphone (damping factor = 5) is better than a 24 Ohm headphone (damping factor = 0.2).
With a high output impedance source, there is no use making the impedance of the headphone lower than that of the source, since below that level the power output to the headphone will actually decrease. For example, with a source that outputs 2 Vrms through 120 Ohms, here is what the actual useful power output will be on various loads:
- 16 Ohm: 3.46 mW
- 32 Ohm: 5.54 mW
- 64 Ohm: 7.56 mW
- 120 Ohm: 8.33 mW
- 250 Ohm: 7.30 mW
- 600 Ohm: 4.63 mW
Outputs are sometimes AC coupled (i.e. the headphone is fed through a capacitor), this is needed if the output would otherwise have a large DC offset, and affects the bass response. The lower the impedance of the load, the more rolled off the bass will become. For example, the combination of a 100 uF capacitor and 16 Ohm load results in a bass roll-off with the -3 dB point at about 100 Hz. But with a 250 Ohm load the cutoff frequency moves down to about 6 Hz.
Amplifiers generally have worse distortion performace with low impedance loads. Common op-amps are usually not rated for loads below 600 Ohm - this does not mean that anything less will not work, but the distortion will increase. Good amplifiers for low impedance headphones have buffered outputs that can supply the higher required current with low distortion.
Finally, with a high impedance headphone, the signal to noise ratio may be better at the same output power, since doubling the output voltage with the volume control usually results in less than double noise voltage.
But the most important one of the above are probably the compatibility with high output impedance sources, and making the voice coil as light as possible (although there are also low impedance high end headphones now, so it may not actually be that important).