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In page Loudspeaker:

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Driver ratings based on the SPL for a given input are called sensitivity ratings and are notionally similar to efficiency. Sensitivity is usually expressed as the SPL (dBSPL by common usage meaning dB relative to 20 μPa) at 1 W electrical input, measured at 1 meter,[b] often at a single frequency. The voltage used is often 2.83 VRMS, which results in 1 watt into a nominal 8 Ω speaker impedance. Measurements taken with this reference are typically quoted as dBSPL with 2.83 V @ 1 m.[citation needed]