Hi Gus: Impedance is composed of real and imaginary parts. So headphone impedance = is the vector addition of the DC resistance=20 and the imaginary inductive reactance. If the headphones are the electromagnetic type, such as the Trimm headphone= s: http://www.prc68.com/I/Images/Trimm.jpg then the wire size and length determine the DC resistance and the magnetic = core and number of turns determines the=20 inductive reactance. http://www.prc68.com/I/Z.shtml For use with a crystal radio high Z headphones work much better than low Z = types. Have Fun, Brooke Clarke, N6GCe http://www.PRC68.com piclist-request@mit.edu wrote: > [EE] How is headphone impedance created ? --=20 http://www.piclist.com/techref/piclist PIC/SX FAQ & list archive View/change your membership options at http://mailman.mit.edu/mailman/listinfo/piclist .