Ohm's law: V=I*R V=voltage, I=current, R=resistance
Power: P=I*V I=current, V=voltage
put it together
P=I*(I*R)= I*I*R
for your current setup, P=165, R=3 ohms
If you replace the 3 ohm speaker with 8 ohms, there will less current used to generate the 165 watts, so the speakers should not sound as loud. It should not hurt anything.
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