Replacement 32 Ohm / 300 Ohm Dual Cone Headset Speaker is a dual cone 50mm speaker, perfect for split audio and dual intercom applications. It eliminates issues of connecting two power sources to one speaker. Its easy installation fits most behind-the-head and over-the-head style headsets with two posts. Speaker frequency response spans from 100Hz to 8 kHz with 95+/-5 dB SPL sensitivity (1 kHz, 1 mW input per earcup side) at full volume on ear simulator. Speaker impedance is 300 ohms / 32 ohm with a rate input of 100mW and a max input of 250mW.