The ‘resistance’ or opposition of a medium to a change of state, often encountered in the context of electrical connections (and the way signals of different frequencies are treated), or acoustic treatment (denoting the resistance it presents to air flow). Although measured in Ohms, the impedance of a ‘reactive’ device such as a loudspeaker drive unit will usually vary with signal frequency and will be higher than the resistance when measured with a static DC voltage.
Signal sources have an output impedance and destinations have an input impedance. In analogue audio systems the usually arrangement is to source from a very low impedance and feed a destination of a much higher (typically 10 times) impedance. This is called a ‘voltage matching’ interface. In digital and video systems it is more normal to find ‘matched impedance’ interfacing where the source, destination and cable all have the same impedance (eg. 75 Ohms in the case of S/PDIF).
Microphones have a very low impedance (150 Ohms or so) while microphone preamps provide an input impedance of 1,500 Ohms or more. Line inputs typically have an impedance of 10,000 Ohms and DI boxes may provide an input impedance of as much as 1,000,000 Ohms to suit the relatively high output impedance of typical guitar pickups.