The AKG K240 MKII is 55Ω at 91.4 dB/mW; the AKG K361 is 32Ω at 99.1 dB/mW. This page is only about what they ask of an amplifier — not how they sound, which no specification on either sheet can tell you.
The K240 MKII needs 7.7 dB more than the K361 to reach the same loudness — 7.2 mW against 1.2 mW.
| Specification | K240 MKII | K361 |
|---|---|---|
| Impedance | 55 Ω | 32 Ω |
| Sensitivity | 91.4 dB/mW | 99.1 dB/mW |
| Sensitivity (voltage) | 104.0 dB/V | 114.0 dB/V |
| Power for 100 dB | 7.2 mW | 1.2 mW |
| Voltage for 100 dB | 0.63 V | 0.20 V |
| Current for 100 dB | 11.5 mA | 6.2 mA |
| Highest source impedance that leaves them alone (one-eighth rule) | 6.88 Ω | 4.00 Ω |
| Sources that reach 100 dB out of 280 | 280 | 280 |
Every source in the database that drives one of them drives the other. On power, the choice between these two changes nothing about what amplifier you need.
1 source is low enough in output impedance for the K240 MKII under the one-eighth rule but not for the K361 (Shanling H5).
280 of the 280 sources here reach 100 dB on both. That count is about power only — the output-impedance and hiss lines above are separate questions, and a source can pass this one and fail those.
Each model has a page of its own with the full source list, the hiss estimate and the provenance of every figure above: AKG K240 MKII and AKG K361. Every figure on this page comes from what AKG published, or is derived from it — what that maker publishes, counted.