A condenser microphone outputs a signal resistive to distortion caused by an excess input without a variation in signal-to-noise ratio. The microphone includes a first condenser microphone unit and a second condenser microphone unit that generate output signals having phases opposite to each other; and a twin variable resistor connected to an output terminal of each of the first and second condenser microphone units. In the microphone, the output signal of the first unit is combined with the output signal of the second unit in a first variable resistor included in the twin variable resistor and the composite signal is applied to an input of the first unit, and the output signal of the first unit is combined with the output signal of the second unit in a second variable resistor included in the twin variable resistor and the composite signal is applied to an input of the second unit.