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What's more important is the input impedance and sensitivity of the amp.The efficiency of the speakers also comes into play.The DAC chip of the SB2/3 is rated to work with amp input impedance's over 5K. The higher usually is the better.The DAC chip has full output of 1.1 volts. The amp should be spec'ed to deliver full rated power with 1 volt input.Hopefully the speakers are around 88 db efficient or greater.All of this is relative to achieving a volume level in your room that will be adequate to your listening preferences.