Headphones

I think you are talking about sound to noise ratio, it means that the actual music you are hearing is 120db louder than the background noise so the higher the better

Impedance is a measure, in ohms, of the resistance of a speaker's voice coil to the current supplied by the amplifier. Generally, the higher the impedance, the more electrical energy is required to drive the headphones' tiny speakers. Because of the limited power available from a portable player, headphones for portable use should have a maximum impedance of 64 ohms. The lower the impedance, the more efficient the headphones. You'll get more volume out of your 'phones, and your MP3 player's battery will last longer. Hope this help you ; )