Measures for improving the acoustic properties of a microphone component produced in sacrificial layer technology. The micromechanical microphone structure of such a component is implemented in a layered structure, and includes at least one diaphragm, which is deflectable by sound pressure and which is implemented in a diaphragm layer, and a stationary acoustically permeable counterelement for the diaphragm which is implemented in a thick functional layer above the diaphragm layer and which is provided with through openings for introducing sound. The through openings for introducing sound are situated above the middle region of the diaphragm, while perforation openings which are largely acoustically passive are provided in the counterelement, above the edge region of the diaphragm.