The AKG K371 is 32Ω at 99.1 dB/mW; the Audio-Technica ATH-M50X is 38Ω at 99.0 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.
In amplifier terms these two are the same headphone. The gap between what they need for 100 dB is under half a decibel, which is smaller than the step between two clicks of most volume controls.
| Specification | AKG K371 | Audio-Technica ATH-M50X |
|---|---|---|
| Impedance | 32 Ω | 38 Ω |
| Sensitivity | 99.1 dB/mW | 99.0 dB/mW |
| Sensitivity (voltage) | 114.0 dB/V | 113.2 dB/V |
| Power for 100 dB | 1.2 mW | 1.3 mW |
| Voltage for 100 dB | 0.20 V | 0.22 V |
| Current for 100 dB | 6.2 mA | 5.8 mA |
| Highest source impedance that leaves them alone (one-eighth rule) | 4.00 Ω | 4.75 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 Audio-Technica ATH-M50X under the one-eighth rule but not for the AKG K371 (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.
The gap between these two in decibels does not change with volume — it is a property of the two headphones. What changes is the size of the numbers, and it changes fast: every 10 dB costs ten times the power. The row that matters is the one nearest the level you listen at, and for most people that is nearer the top of this table than the bottom.
The Audio-Technica ATH-M50X is more demanding than 62% of the 567 non-electrostatic models in this database; the AKG K371 than 57%. Both figures use the same measure as the rest of the site: whichever runs out first against a 2 V, 100 mW dongle, voltage or power.
| dB SPL | AKG K371 power | AKG K371 voltage | Audio-Technica ATH-M50X power | Audio-Technica ATH-M50X voltage |
|---|---|---|---|---|
| 80 | 0.01 mW | 20 mV | 0.01 mW | 22 mV |
| 85 | 0.04 mW | 35 mV | 0.04 mW | 39 mV |
| 90 | 0.12 mW | 63 mV | 0.13 mW | 69 mV |
| 95 | 0.39 mW | 0.11 V | 0.40 mW | 0.12 V |
| 100 | 1.2 mW | 0.20 V | 1.3 mW | 0.22 V |
| 105 | 3.9 mW | 0.35 V | 4.0 mW | 0.39 V |
105 dB is included because forum power figures are usually quoted there or higher. It is also a level that damages hearing in minutes — how many minutes is its own calculator.
| Source | Price | Headroom, AKG K371 | Headroom, Audio-Technica ATH-M50X | Output impedance | Noise |
|---|---|---|---|---|---|
| JadeAudio JA11 | $20 | 13.9 dB | 13.0 dB | 0.5 Ω | 1.7 µV |
| FiiO KA11 | $29 | 22.1 dB | 21.3 dB | 0.7 Ω | 1.7 µV |
| FiiO BTR11 | $36 | 13.9 dB | 13.0 dB | 0.5 Ω | 8.0 µV |
Of the 280 sources here, 280 reach 100 dB on both. That is the easy axis. 69 of them also publish an output impedance low enough for both under the one-eighth rule and a noise figure that stays below the audible-hiss threshold with both — the rest either fail one of those or never printed the number at all, and 208 of them are in the second group.
The cheapest of the 69 is the JadeAudio JA11, at $20. It leaves 13.9 dB of headroom on the AKG K371 and 13.0 dB on the Audio-Technica ATH-M50X, its output impedance is 0.5 Ω against a one-eighth limit of 4.00 Ω and 4.75 Ω, and its noise figure puts the hiss floor 21 dB and 22 dB below the 20 dB SPL this site treats as the point where a quiet room stops hiding it.
Cheapest that satisfies three published numbers is not the same as best, and none of it is about how either headphone sounds. To put either model against a source this page does not mention, or to change the target loudness, use the amplifier matcher.
| Model | As printed | Tolerance | Standard |
|---|---|---|---|
| AKG K371 | 5 - 40000 | not printed | not printed |
| Audio-Technica ATH-M50X | 15 - 28,000 Hz | not printed | not printed |
AKG prints 5 - 40000 for the K371. Audio-Technica prints 15 - 28,000 Hz for the ATH-M50X.
Neither range has a tolerance printed beside it, and that is the whole of what this section can tell you. A wider range on one sheet is not deeper bass or more treble on that headphone: without a tolerance, neither number says how loud either model is at the ends of its own range, so the difference between the two is a difference between two pieces of marketing copy. A ±dB figure is what turns a range into a specification, and of the 490 models whose maker prints a range, 58 print it.
None of this is a measurement. What each maker publishes, and what it is worth, is set out in the frequency response audit.
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-M50X. 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.