The Audio-Technica ATH-M60x is 38Ω at 102.0 dB/mW; the Audio-Technica ATH-R70xa is 470Ω at 97.0 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 ATH-R70xa needs 5.0 dB more than the ATH-M60x to reach the same loudness — 2.0 mW against 0.63 mW.
| Specification | ATH-M60x | ATH-R70xa |
|---|---|---|
| Impedance | 38 Ω | 470 Ω |
| Sensitivity | 102.0 dB/mW | 97.0 dB/mW |
| Sensitivity (voltage) | 116.2 dB/V | 100.3 dB/V |
| Power for 100 dB | 0.63 mW | 2.0 mW |
| Voltage for 100 dB | 0.15 V | 0.97 V |
| Current for 100 dB | 4.1 mA | 2.1 mA |
| Highest source impedance that leaves them alone (one-eighth rule) | 4.75 Ω | 58.75 Ω |
| Sources that reach 100 dB out of 280 | 280 | 275 |
5 of the 280 sources have the power for the ATH-M60x but not for the ATH-R70xa — Apple USB-C dongle (EU), FiiO BTR11, Steinberg UR22C, 2 more.
32 sources are low enough in output impedance for the ATH-R70xa under the one-eighth rule but not for the ATH-M60x (Zoom AMS-22, Audient EVO 4, ART HeadAmp 4 Pro, 29 more).
275 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: Audio-Technica ATH-M60x and Audio-Technica ATH-R70xa. Every figure on this page comes from what Audio-Technica published, or is derived from it — what that maker publishes, counted.