Headphones typically have an impedance of 40W to 300W. By using the dual OPA2604 and four resistors one can economically drive a 2.8V peak signal into the 40W headphones. Figure 1 illustrates a circuit that can be used to drive loads that exceed the output current capabilities of an operational amplifier, but not enough to require the use of a power operational amplifier. The OPA2604 used in this application is a dual, FET-input operational amplifier that can typically sink or source 35mA on the output.