An approach to find the cause of the perceptual sound quality change by headphone cable has been proposed. This is a method of verifying the validity of the selected candidate by selecting candidate factors from the measurement results, simulating them by digital signal processing, and evaluating the simulated sounds by audition. In the headphone cable, it was found that the factor is that the inductance changes due to the flowing current. It has become clear from the experimental results that changes in transfer characteristics are very sensitively affecting the perceptual sound quality.
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