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The ABYSS AB-1266 Phi TC is the latest version of the Worlds most iconic headphones. Engineered and hand-made in the USA by highly skilled craftsmen, the AB-1266 is one of the finest sounding headphone money can buy. (The AB-1266 requires a high power headphone amplifier in order to perform. Contact us prior to purchase if you are not familiar with the requirements of high performance headphones). Specs: Frequency Response: 5 Hz to 30 KHz - Impedance: 47 ohms nominal - Phase: Flat - Sensitivity: 88 dB/mW - Distortion: Less than 1%; Less than 0.2% through ears most sensitive range