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Impedance, denoted Z, is an expression of the opposition that an electronic component, circuit, or system offers to alternating and/or direct electric current.Impedance is a vector (two-dimensional)quantity consisting of two independent scalar (one-dimensional) phenomena: resistance and reactance.
The impedance of a circuit in an amplifier is designed to match the impedance of a speaker or earphone so there is no best impedance, just what the circuit will work best at. Impedance is measured in Ohms just like resistance and that is the similarity. It is the resistance of the circuit to the voltage applied to a device in a pulsating or alternating current. So you buy headphones whose impedance matches the device you are buying the phones for. Source(s):