The AKG K371 is 32Ω at 99.1 dB/mW; the Audio-Technica ATH-R70X is 470Ω at 98.0 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 Audio-Technica ATH-R70X needs 1.1 dB more than the AKG K371 to reach the same loudness — 1.6 mW against 1.2 mW.
| Specification | AKG K371 | Audio-Technica ATH-R70X |
|---|---|---|
| Impedance | 32 Ω | 470 Ω |
| Sensitivity | 99.1 dB/mW | 98.0 dB/mW |
| Sensitivity (voltage) | 114.0 dB/V | 101.3 dB/V |
| Power for 100 dB | 1.2 mW | 1.6 mW |
| Voltage for 100 dB | 0.20 V | 0.86 V |
| Current for 100 dB | 6.2 mA | 1.8 mA |
| Highest source impedance that leaves them alone (one-eighth rule) | 4.00 Ω | 58.75 Ω |
| Sources that reach 100 dB out of 280 | 280 | 277 |
3 of the 280 sources have the power for the AKG K371 but not for the Audio-Technica ATH-R70X — Apple USB-C dongle (EU), Steinberg UR22C, Sony NW-A306.
33 sources are low enough in output impedance for the Audio-Technica ATH-R70X under the one-eighth rule but not for the AKG K371 (Zoom AMS-22, Audient EVO 4, ART HeadAmp 4 Pro, 30 more).
277 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 K371 and Audio-Technica ATH-R70X. Every figure on this page comes from what AKG and Audio-Technica published, or is derived from it — what AKG publishes and what Audio-Technica publishes, both counted.