@Kevin Brown - a more interesting question is how much power does a given headphone need to achieve a specific sound level. Here are characteristics for a number of popular headphones:
| | nominal | nominal | 100 | 110 | peak | peak |
| | Impedance | Sensitivity | dB SPL | dB SPL | voltage | current |
Mfg | Model | Ohms | dB SPL / mW | mW | mW | volts | mA |
Audio-Technica | ATH-M50 | 38 | 99 | 1.3 | 12.6 | 0.69 | 18.20 |
Audeze | LCD-2 | 50 | 91 | 7.9 | 79.4 | 1.99 | 39.86 |
Audeze | LCD-3 | 50 | 93 | 5.0 | 50.1 | 1.58 | 31.66 |
Beyerdynamic | T1 | 600 | 102 | 0.6 | 6.3 | 1.95 | 3.24 |
Beyerdynamic | T90 | 250 | 104 | 0.4 | 4.0 | 1.00 | 3.99 |
Beyerdynamic | T5p | 32 | 102 | 0.6 | 6.3 | 0.45 | 14.04 |
Denon | D7000 | 25 | 108 | 0.2 | 1.6 | 0.20 | 7.96 |
Fostex | TH-900 | 25 | 100 | 1.0 | 10.0 | 0.50 | 20.00 |
Grado | multiple | 32 | 98 | 1.6 | 15.8 | 0.71 | 22.25 |
Hifiman | HE-500 | 38 | 89 | 12.6 | 125.9 | 2.19 | 57.56 |
Sennheiser | HD600 | 300 | 102 | 0.6 | 6.3 | 1.38 | 4.59 |
Sennheiser | HD650 | 300 | 102 | 0.6 | 6.3 | 1.38 | 4.59 |
Sennheiser | HD800 | 300 | 102 | 0.6 | 6.3 | 1.38 | 4.59 |
Ultrasone | Edition 8 | 30 | 96 | 2.5 | 25.1 | 0.87 | 28.94 |
Note 1: Grado SR225i, RS2i, SR80i, GS1000i and PS1000 have the same nominal impedance and sensitivity.
Note 2: The last two columns are peak values related to the 110 dB SPL power column
One headphone jumps out as being particularly demanding, the HE-500. To power that headphone to 100 dB SPL average with peaks to 110 dB SPL (assuming the music has a crest factor of 10:1) it needs 12.6 mW avg and 125.9 mW peak.The next most demanding is the LCD-2 at 80mW peak. The rest can get by with less than 5mW avg and 50mW peak. Far less than 1W. Looking at the data at the Rockwell site link we find the HE-500 might push the WA7 to between 1 and 5% THD when driven to 110 dBSPL. For the other headphones the THD will likely be between 0.1 and 1.0% when driven so loud. It will also mostly be even order harmonic distortion rather than odd order harmonic distortion. If we keep the listening levels at 85 dB SPL with peaks to 95 dB SPL the WA7 won't even approach 0.1% THD for most headphones. And those levels are still too loud for long listening sessions if one wants to conserve their hearing long term.
Final note, I used different equipment but the computations are the same standard for electrical measurements. The differences are likely due to variance in tube characteristics. My points are as follows:
1) my measurements corroborate a select portion of the Rockwell site well enough that I tend to trust the others he published
2) my measurements also recreate what I think Jack has spec'd though he left out the 10% THD for 1W at 32 ohms - this is a common measurement for mfgs
3) The WA7 will perform exceptionally well even for the HE-500 if one listens at levels consistent with avoiding long term hearing loss
I use both the HE-500 and T90 with my WA7 and enjoy their respective sonic signatures very much with this amp.