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For an ideal electrical transformer, let $n=N_p/N_s$. The reflected secondary load is $R_{\mathrm{in}}=n^2{R}_L$. Matching a $4\Omega$ load to an $8\Omega$ source therefore requiresWith the generator replaced by its internal resistance, its resistance referred to the secondary isThis is the source output resistance relevant to matching and maximum power transfer.

To find the windings, use the inductance of a toroidal winding. The mean magnetic path is $\ell =2\pi (0.10)\mathrm{m}$, the core area is $A=30\times 10^{-4}=0.003{\mathrm{m}}^2$ and $\mu =500{\mu }_0$. ThusThe ideal secondary turn count is $N_s=500/\sqrt{2}=353.55$, giving the practical nominal designWith integer turns the irrational ratio cannot be exact: $500:354$ reflects the $4\Omega$ load as $7.98\Omega$, an approximately $0.25\%$ resistance mismatch. These turn counts use the stated $0.75\mathrm{H}$ self-inductance; no operating frequency was specified from which to set a separate minimum inductance.

The $200\Omega$ condition must refer to the unloaded magnetizing reactance, not to the matched loaded input resistance. With $L_p=0.75\mathrm{H}$,The secondary self-inductance is $L_s=L_p/n^2=0.375\mathrm{H}$, so its corresponding unloaded coil impedance satisfiesIf output impedance means this transformed coil reactance, $100\Omega$ is its minimum magnitude. It is distinct from the $4\Omega$ transformed source resistance. This is the magnetizing reactance and reflected resistance in a transformer distinction. A finite magnetizing inductance adds a parallel branch, $Z_{\mathrm{in}}=(8\Omega )\parallel (i\omega L_p)$, so exact purely resistive matching is an ideal large-reactance approximation; interpreting the loaded input itself as both $8\Omega$ and at least $200\Omega$ would be impossible.