Resistance is by far the most important specification of speaker wire. Low-resistance speaker wire allows more of the amplifier's power to energize the loudspeaker's voice coil. The shorter the cable and the greater the conductor's cross-sectional area, the lower its resistance. Depending on the hearing ability of the listener, this resistance begins to have an audible effect when the resistance exceeds 5% of the speaker's impedance.
A speaker wire’s impedance takes into account the wire’s resistance, the wire’s path (coiled wire acts as an inductor), and the dielectric properties of local insulators. The latter two factors also determine the wire's frequency response. The lower the impedance of the speaker, the greater a significance the speaker wire's resistance will have.