A big thank you to everyone who has responded - this is very insightful stuff, it's helping me to understand the complexities of designing audio equipment, even in seemingly simple devices.
My Kenwood Headphones are 32 ohms each each and have a sensitivity of 97dB per milliwatt so 120dB is produced with 200mW. 200mW is produced with a peak current of 112mA. An opamp by itself cant doo dat!
What would you suggest to get this kind of power output? I was considering was using an LM4881
http://www.ti.com/lit/ds/symlink/lm4881.pdf which has an output power of 85mW into a 32 ohm load (top of page 4) which would result in a dynamic range of 116dB, is that too much on the low side?