It is not just impedance, but also SPL (sound pressure level) that makes a headphone easier to drive by low power amps, such as those in mp3 players. As a rough guide less than 50 ohms and more than 100 db/mW SPL will be fine, but to give you an idea of how this works, you need a 10,000 ohm headphone such as the Sony DR4C before it just will not work.