Impendence: The FT3 comes in the 32 ohm version, and focuses on providing lush yet highly textured mids and bass Premium Design and Quality: The FiiO FT3 is a large diaphragm headphone that boasts innovative design and exceptional sound quality Diaphragm: FT3 with a LCP aluminum-plated plus aluminum metal composite diaphragm that not only makes the FT3 32 ohm version easy to drive, but crucially allows it to retain high-quality sound Better than Before: Compared to a smaller driver, the FT3 can push more air and convert energy into the sound more efficiently, resulting in a more natural yet robust sound with an expansive soundstage