Some years ago Lamb determined the maximum power which can be scattered by small non‐rigid objects (e.g., resonators, microphones, etc.) located in a plane wave. Recently Foldy has found that an omni‐directional microphone located in a plane wave of wave‐length λ transmits maximum power equal to (λ2/4π) × the incident plane wave intensity. This result is identical with that for an antenna picking up electromagnetic waves. This paper presents results showing the relation between the sound scattered and absorbed by several types of microphones which are small in comparison with the wave‐length. Microphones located in plane waves near reflecting boundaries are included. The design of a microphone small in comparison with the wave‐length for transmitting maximum power will be discussed.