When a headphone has a "low" impedance rating,
1. Does that mean it has a low amount of ohms?
An ohm is a measure of resistance that a conductor (wire or coil) presents to the flow of an electric current. 1 ohm is defined as the amount of resistance required so that 1 ampere (amp) of current flows when 1 volt is applied.
Low, medium, and high impedance are relative terms. For speakers, low might be considered below 4 ohms, medium could be considered 8 ohms, and high anything over 15 ohms.
For headphones, low impedance generally means up to 32 ohms, medium impedance would be between 60 and 100 ohms, and high would be anything greater than 100 ohms.
2. If the answer to number 1 is yes, does that then mean it has a low resistance to electric currents (or sound or whatever) and therefore will usually require some kind of amplification because it allows the currents to flow into and out of the headphone?
For a given amount of power, the impedance of the headphone or speaker will determine the voltage that must be applied, and the amount of current that must flow. To power the headphone or speaker to acceptable output levels, an amplifier must be able to provide both the needed voltage and current.
Example # 1: Two speakers with different impedances.
The following equation is derrived from Ohm's law (see below).
For a Speaker A rated at 8 ohms, to deliver 1 watt of power the following is true: 1 watt = (V)^2/ 8 ohms, that is the voltage (V) squared, divided by the impedance 8 ohms. In this case, the voltage needed is equal to the square root of 8 or approximately 2.83 volts.
Suppose Speaker B was rated at 4 ohms. To deliver 1 watt of power the following is true: 1 watt = (V)^2/ 4 ohms, that is the voltage (V) squared, divided by the impedance 4 ohms. In this case, the voltage needed is equal to the square root of 4 or exactly 2 volts.
The power is the same (1 watt), but the required voltage is higher for speaker A (the 8 ohm rated speaker).
To determine the current (in amperes), we can use Ohm's law,
where V = I * R.
For the 8 ohm speaker: V(2.83 volts) = I (current) * R (8 ohms). Dividing 2.83 volts by 8 ohms, yields a value for I of 0.35375 amperes (approx. 1/3 of 1 ampere)
For the 4 ohm speaker: V(2 volts) = I (current) * R (4 ohms). Dividing 2 volts by 4 ohms, yields a value for I of 0.5 amperes (exactly. 1/2 of 1 ampere)
The power (1 watt) is the same, but the lower impedance speaker requires more current( 0.5 vs 0.35 ampere) from an amplifier.
Example 2: Two headphones, Headphone A is low impedance (32 ohms) and Headphone B is high impedance (320 ohms).
To determine the voltage needed to provide headphone A with 50 milliwatts of power (a reasonable power level that might be expected from a headphone amplifier), we would compute 0.050 watts = V^2/32 ohms,
and V = 1.26volts.
To determine the voltage needed to provide headphone B with the same 50 milliwatts of power, we would compute 0.050 watts = V^2/320 ohms,
and V = 4 volts.
It is clear from this example that a portable player running on 1.5 or 3 volts will have no difficulty providing 50mw of power for the low impedance headphones, but will be unable to provide the 4 volts needed for the high impedance headphones.
The current required for 50mw is computed using Ohm's law.
For the low impedance phones:
1.26 volts = I * 32 ohms, and I = 0.039375 ampere (approx. 40 milliamps.)
For the high impedance phones:
4 volts = I * 320 ohms, and I = 0.0125 ampere (approx. 13 milliamps.)
The high impedance phones require approximately 1/3 the current of the low impedance phones for the same 50 milliwatts of power. Assuming these headphones are to be powered by a portable device, depending on the type of battery powering the amplifier, the higher current flow required by the low impedance phones would drain the battery 3x times faster than would the high impedance phones.
In practical terms, many real world low impedance headphones and earbuds don't require 50mw of power, so the battery drain will be slower. Also, some well known high impedance phones such as Sennheiser HD-580 and HD-600 (both rated at 300 ohms) actually need more than 50mw of power for peak levels, typically 100~200mw so the current required would be a bit more, and the required voltage (5.47~7.75 volts) would be higher than the 4 volts in the previous example. A portable player or amplifier that uses less than a 6~9 volt battery or an external power supply will not be able to drive these high impedance phones to full output.