The FiiO FT3 was the company's first-ever foray into over-ear open-back headphones, launching earlier this year to very positive reviews. However, the 350-ohms impedance can mean it's a little harder to drive from lower-powered DAPs or smartphones if you want a good amount of headroom. 

FiiO has managed to drop the impedance down to 32 ohms while keeping the driver size at 60mm. It has achieved this by changing the material used for the driver diaphragm, opting for an LCP aluminium-plated and aluminium metal composite diaphragm instead of the original's diamond-like carbon (DLC) diaphragm with a beryllium-coated gasket. This results in the FT3 and the FT3 32Ω Edition being the exact same weight at 391 grams. 

The sensitivity has also been boosted slightly up to 110db (1Vrms) @1kHz, while the cable has been changed from a 3m Furukawa Monocrystalline Copper cable to a 1.5m 392 wire high-purity silver-plated monocrystalline copper cable. The cable change is understandable, as Furukawa stopped manufacturing the cables that originally came with the FT3 some years ago.

All the other accessories are the same between both models, with interchangeable connector plugs for 3.5mm single-ended and 4.4mm balanced terminations, a 6.35mm single-ended adaptor and an XLR-4 balanced adaptor included in the box. This means all the commonly used plug tyles are included, as is common with FiiO's higher-end offerings. 

There are also two earpads included, one leather pair and one suede pair, along with the same hard-sided leather storage case that offers plenty of protection from bumps. 

FiiO has also announced a white edition for the original FT3 with all the same specs and the same 350-ohms impedance.

The FiiO FT3 32Ω Edition (Black) is priced the same as the original FT3 in white at £289/ €299 RRP and is available this month.

For more information visit FiiO