Damping factor is the load impedance divided by the output impedance of the amplifier. This means, with an 8 ohm load and a .01 ohm output impedance of the amplifier, you would have a damping factor of 800. Damping factor has quite a bit to do with bass quality. It is related to cone control such that a higher damping factor is more control. If there is more control, the woofer flaps around less and relies less on it's own suspension to return it to the "zero" point in it's travel, making everything sound "punchier." I hope that kind of made sense.