A microphone unit includes: a housing; a diaphragm which is disposed in the inside of the housing; and an electric circuit portion which processes an electric signal that is generated based on a vibration of the diaphragm. In the housing, a first sound guide space which guides a sound outside the housing to a first surface of the diaphragm via a first sound hole and a second sound guide space which guides a sound outside the housing to a second surface, that is, an opposite surface of the diaphragm via a second sound hole are formed. The electric circuit portion is disposed in either one of the first sound guide space and the second sound guide space; and an acoustic resistance portion which adjusts at least one of a frequency characteristic of the first sound guide space and a frequency characteristic of the second sound guide space is formed.