The impedance is 40 Ohm that compared with the 10 Ohm of the Telephonic and 32 Ohm of the Bose is quite high but is fine for iPad/iPhone
Remember: if the impedance is too high the iPad is not enough powerful to reproduce the lower frequencies like 250 Hz and 500 Hz at high volume.
This is also the reason I cannot go louder then 90 dB HL.
You can buy a new one for 50$-80$
Here a few screenshot of the headphone:. http://www.desidime.com/forums/hot-deals-online/topics/panasonic-rp-htx7-w1-stereo-headphones-white-for-rs2868-mrp-rs5182
and the official panasonic product page: http://shop.panasonic.com/shop/model/RP-HTX7-W1
Calibration values are the following:
frequency: 125 250 500 750 1000 1500 2000 3000 4000 6000 8000
values: 89 85 74 60 56 56 60 68 76 56 59
Thanks to Dave (Woodinville WA - USA) for the provided values!