A head of a condenser microphone includes: a condenser microphone unit; a housing supporting the condenser microphone unit; a first circuit board arranged adjacent to the condenser microphone unit in the housing; a second circuit board arranged remote from the condenser microphone unit and separated from the first circuit board in the housing; and a magnetic sheet arranged between and separated from the first circuit board and the second circuit board in the housing, the first circuit board including a circuit for processing an audio signal from the condenser microphone unit; the second circuit board including a DC-DC converter circuit unit for generating a polarization voltage to be applied to the condenser microphone unit.