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Impedance, denoted Z, is an expression of the opposition that an electronic component, circuit, or system offers to alternating and/or direct electric current.Impedance is a vector (two-dimensional)quantity consisting of two independent scalar (one-dimensional) phenomena: resistance and reactance.
You can think of impedance as a more generalized version of resistance. It's useful for working with systems where we have to look at how a circuit's performance changes with time. We represent impedance as a complex number, where the real part is plain old resistance. The imaginary part is called reactance. You'll see speakers and headphones specified by impedance -- a common value is 8 ohms. Now, if you hook up an ohmmeter to your speaker leads, you won't get 8 ohms.