The Dunu DN-142 is 37Ω at 107.0 dB/mW; the Dunu KIMA 2 is 20Ω at 108.0 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 DN-142 needs 1.0 dB more than the KIMA 2 to reach the same loudness — 0.20 mW against 0.16 mW.
| Specification | DN-142 | KIMA 2 |
|---|---|---|
| Impedance | 37 Ω | 20 Ω |
| Sensitivity | 107.0 dB/mW | 108.0 dB/mW |
| Sensitivity (voltage) | 121.3 dB/V | 125.0 dB/V |
| Power for 100 dB | 0.20 mW | 0.16 mW |
| Voltage for 100 dB | 86 mV | 56 mV |
| Current for 100 dB | 2.3 mA | 2.8 mA |
| Highest source impedance that leaves them alone (one-eighth rule) | 4.62 Ω | 2.50 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.
8 sources stay below the audible-hiss threshold with the DN-142 but cross it with the KIMA 2 (FiiO BTR11, FiiO K11 R2R, Lake People G103-S Mk II, 5 more).
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: Dunu DN-142 and Dunu KIMA 2. Every figure on this page comes from what Dunu published, or is derived from it — what that maker publishes, counted.