I said last week that I bought a 3.5mm female to male cable and some 75ohm resistor, and today I just made the cable myself within about 20 min (only DIY one lod cable in my life before this one, so should not not hard for everyone).
I put 75ohm 1w waterproof resistor on each channel.
The IEM I use is etymotic er6i which is a 16 ohm low impedance IEM.
In order to test the cable, I first plug into my 2g ipod touch, turned the volume all the way up to 100%, and noticed the volume coming out of er6i is OK(without 75ohm adapter is ear bleeding), suitable for indoor listening only, definitely too low for outdoor noisy area.
Then, I hooked up to raging moose the connection is like:
er6i -> 75ohm adapter -> ranging moose -> cheap lod -> ipod touch
The hiss I usually get when use er6i without 75ohm adapter is gone after I connection the adapter(good). Even when I pause the music and turn the volume on raging moose to all the way up, still no hiss(without adapter, hiss is noticeable when no music playing). When raging moose turned on, the volume is 50% which is perfect for indoor listening(don't need to adjust any more like before).
Now about the sq, I guess this is the part most people interested.
The bass is tighter and slightly deeper(good part

), a little bit more clarity and airy in the bass and details in vocal.
The part I don't like the adapter is that it makes the sound very bright. In particular, the vocal sometimes become overwhelmingly fatigue(the lip sound drives me crazy). I am not sure whether any further burn in will change the sq or not. Any one know if resistors require any burn in?
Overall, the improved bass makes some of my R&B songs sound more enjoyable, but the brightness of vocal makes my ears very uncomfortable at the same time.
Are the differences between listening with the adapter and listening without the adapter huge? Well, the differences are not huge like day and night, but if I did a blind A/B test, I could definitely tell the differences.
Listening with the adapter is more like ipod with acoustic eq on and brighter vocal and more accurate bass.
Total cost of the material for making 1 single adapter is around $2 (3.5mm female to male about $1.7, 10 pcs 75ohm resistors $0.69, shipping fee is not included), which is a lot cheaper than the one you can buy from retail store for 10 or 20 times the cost.