Actually, the power drawn by high or low impedance headphones is probably pretty much the same.... But you get there from different directions. At the risk of using an equation: Power = voltage x current High impedance headphones will require a higher voltage, but lower current than a low impedance headphone. Some high impedance headphones can't be driven loud enough by battery powered devices because the voltage levels aren't available. Similarly, some devices don't have enough current capability to properly drive low impedance headphones.
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