Understanding Amplifier Matching
An ideal headphone amplifier should provide enough clean voltage and power to drive your transducers to adequate listening levels without clipping. Standard listening usually requires around 85 to 90 dB SPL, but dynamic peaks in music demand an extra 15 to 20 dB of headroom (reaching 110 dB SPL peak).
The SPL Calculation Formula
To calculate the maximum achievable SPL from your amplifier's power output:
Max SPL = Sensitivity + $10 \times \log_{10}(\text{Amp Power in mW})$