The present invention generally relates to a structure and method of audio amplifier by dynamic impedance adjustment, including a power amplifying unit, a loud-speaker, a current sensing unit and a subtraction unit. The power amplifying unit has a fixed closed loop gain, with an input side and an output side; the loud-speaker is electrically connected to the output side of the power amplifying unit; the current sensing unit senses the output current of the power amplifying unit, and the sensed output current is converted into a current control voltage signal; the subtraction unit inputs the audio voltage signal and the feedback current control voltage signal, and outputs the difference of the audio voltage signal minus the current control voltage signal, and inputs it to the input side of the power amplifying unit. The output sound quality of the loud-speaker is improved by dynamic impedance adjustment.