Yes, but can you explain how it is calculated?
I think that's what Gar was getting at.
Since the discussion has moved to AC impedance....
From Wiki:
In electrical engineering, the maximum power transfer theorem states that, to obtain maximum external power from a source with a finite internal resistance, the resistance of the load must be equal to the resistance of the source as viewed from the output terminals. Moritz von Jacobi published the maximum power (transfer) theorem around 1840, which is also referred to as "Jacobi's law".[1]
The theorem can be extended to AC circuits that include reactance, and states that maximum power transfer occurs when the load impedance is equal to the complex conjugate of the source impedance.
This is stuff I had to study for my Extra class amateur radio exam as the above knowledge is essential for designing radio antennas. I never thought I would see it discussed here. Kudos.
We (amateurs) don't really need to know the math any more, as the instruments we use will show us if we have max power transfer or not and 'do the math' internally, or just assume a 50 ohm source impedance and compare the antenna impedance (which includes radiation resistance), or we just TMS, 'tune for maximum smoke', using a wattmeter to see the power peak as reactance is manipulated with 'antenna tuners'.
Here is an early 'calculator', if you will, to help people figure out impedance effects, etc., without having to do the math.
http://en.wikipedia.org/wiki/Smith_chart
To be honest, I think our extra class study books covered complex conjugates and how to express them and why they are a consideration much better than Wiki.
I learned them to pass the test and have never had to use them as SWR and antenna analyzers are cheap and ubiquitous.
Here is the way complex impedance is figured: Z=R+jX with j being the square root of -1.
Once the impedances are correctly figured, the rule that says max power will be transferred to the load if both load and source impedances are equal applies.