Jim Lesurf said...

32 ohm headphones are very common as are 16 ohm headphones.

Yes. IIRC I mention one of the phones I used were about 18 Ohms, but the
three others I tried all came in around 32-35 Ohms.

I used several pairs of Sennheiser 414's before they went out of
production. They had a nominal impedance of 2,000 ohms and could be
operated from speaker outputs without problems. My first pair came
fitted with DIN ls plugs.

Theoretical question, Jim. If you were to redesign your DAC
specifically for HD414's would the transformers still be necessary?


--
Ken O'Meara
http://www.btinternet.com/~unsteadyken/