From my understanding, ohms is resistance. The larger the ohm value, the more resistance is offered. The lower the less resistance. Lower ohms=more current flow and more power. Resistance is how much work the current has to force itself through. Imagine going to a lazy river at a water park and you're pushing yourself with force in the opposite direction of that river current or going against the force pushing you back from a storm moving your direction; you are the current of electricity. RESISTANCE! Ok now I hope we all are on the same page? If not, I can convince you with reality of how things work in the real world by analogy. Lower ohms are suited for PC, portable MP3, DVD, and tape players. Higher ohms are suited for mobile devices like cell phones, amps, and higher voltages. Unless well...I will explain later on as you read. According from sources, lower ohms are plugged in low voltage source jacks on PCs and devices like portable MP3/DVD/Tape players. Ohms is the resistance, therefore it sends current faster as stated if low. Really high voltage 12V battery from cars and for drag racing it's best to use low ohms for better spark from spark plugs! Don't confuse from it's source, because it's car racing and cars can handle it; we are dealing with sound clarity here. Now if you used higher ohms there will be loss of bass and some treble on a computer and stated devices with low voltage output jacks; the sound would be slightly faded and not that atmosphere sound. Plugging into amps with higher voltage, it will be better to plug in higher ohms to prevent the headsets/earbuds/earphones heating up to be hot. Cell phones typically have a slightly higher voltage on their headphone jacks and it works just fine around 24-32 ohm of resistance as I've seen most sold. I'm not sure higher? It involves the voltage from the cell battery really I think to determine what higher ohms is needed. Same voltage output just about for headphones and PC jacks for example, but cell phones and mobile devices are slightly higher voltage. I've seen some 18 Ohms stated for use for cell phones; . Ok 18 ohms can be acceptable as compared to using 16 ohms, since the headphone jack on a cell phone is slightly more voltage. However, I have some 24-32 ohms that came out better on cell phone and as compared by trying the lower ohms as it became more tin can distortion hiss loudness, which is bad! I tested low ohms on a mp3 player as it was better and higher ohms it seemed like I lost my volume. EXCUSE ME I DON'T UNDERSTAND OHM TOLERANCE FOR DIFFERENT PURPOSES. JUST MY EXPERIENCE. I remembered the OHMs on the package boxes and I tested it. 24-32 Ohms on my computer, I lost some volume sound a bit. It's ok sounding, but not as decent for loud bass and treble. It sounds like a ocean shell to my ear just a bit and not that ambient room atmosphere; I'm working from a low voltage headphone PC jack. I'm slightly curious to see what's suitable by ohms for different voltage of headphone jacks for clarity from headsets/earbuds/earphones by blend. What works for acceptable range to be loud enough, but not tin can distortion hiss sounding or getting hot. So 24-32 Ohms is acceptable to be loud for volume, but not too loud for tin can distortion hiss loudness on cell phones. So don't be asking me what ohms of resistance is acceptable for different voltages, because I don't know! I gave you something to look for. I tested lower ohms on a cell phone and listening to music on my phone became distorted hiss greatly! So yes it's my own personal experience. Playing your guitar from an amp would be higher ohms for listening from headsets/earbuds/earphones. Load Impedance: 4 ohms or greater Nominal Power Output: 20 mW into 4 ohms would make low ohms headsets/earbuds/earphones to get really hot; I looked at one practice amp manual that I had for reference. So you want higher ohms for your guitar practice from that headphone jack, unless you have a low voltage jack from a guitar FX processor for example. Typically your sound editing would be better with low ohms, because less resistance from a low voltage PC jacks will mean that more volume to hear your frequencies. Make sense now? Using low ohms on a higher voltage would mean hot spark! This isn't car drag racing, this is sound listening on your computer! If you have higher voltage for guitar amp purpose for computer recording, then do use higher ohms headsets/earbuds/earphones.