Just trying to keep it simple...
All things being equal (never true, of course with audio gear ),
headphones between 100 and 300 ohms should be an easy load for the DR-40’s output amp, and should minimize frequency response irregularities.
Of course, some headphones have higher sensitivity than others (more dB for a given mW output), but with 20 mW available, the DR-40 should be able to make plenty of noise with most phones!
All things being equal (never true, of course with audio gear ),
headphones between 100 and 300 ohms should be an easy load for the DR-40’s output amp, and should minimize frequency response irregularities.
Of course, some headphones have higher sensitivity than others (more dB for a given mW output), but with 20 mW available, the DR-40 should be able to make plenty of noise with most phones!
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