A dynamic microphone unit includes a diaphragm vibrating in response to received sound waves; a voice coil fixed to the diaphragm; a magnetic circuit generating magnetism in a magnetic gap where the voice coil is disposed; and an acoustic resistor disposed in a space adjacent to the reverse of the diaphragm. The acoustic resistor includes a cover disposed between a felt and the diaphragm. A case having an open end and a closed end accommodates the felt and the cover. The cover has holes transmitting sound waves at the closed end and a bending portion at the open end which urges the cover and the felt.