In the past the construction of higher order gradient microphones has been exceedingly difficult because it was necessary to equate the frequency response characteristics, the sensitivities, and the phases of two or more pressure‐sensitive units. The use of properly selected pressure pick‐up points and the introduction, through suitable impedances, of sound pressures into the two sides of a single diaphragm (additive pressures on one side and subtractive pressures on the other) providesnth order operation in simple constructions. Second‐ and third‐order microphones are feasible. A third‐order microphone needs only four pick‐up points, although the use of six permits easier acoustic impedance equalization. The analysis of the equivalent electrical circuit yields the ratios of the acoustical impedances involved.