Thought you'd like to know I made up my mind to go with the 32 Ohm version after remembering that I had a Sony Dolby Pro Logic IIx/Virtualphones Technology processor and amp for watching Blu-ray movies, which I hadn't been using since I moved to my new residence a couple years ago. So, I dug it up and checked the specs. By the way, the headphones (which I have been using for stereo listening) that came with the processor are 24 Ohm at 100dB/mW sensitivity, and are an open air design with 40mm drivers hovering about 1/4 inch from any contact with my ear. All nuances aside, I am pleased that the Beyerdynamic DT990 is physically similar in relation to position and orientation to the ear, and an open air design, too. So, I put it all together, and took some notes about the various volume settings and output levels. With all volume controls at about 70% (VLC player, Windows7 OS, and the Sony processor), the sound borders on "very" loud. So, with the 32 Ohm and 96dB Beyerdynamic DT990, I think I should be in good shape. As well, I would rather not take chances on anything being too hard for that Sony processor to drive.