The present invention concerns a MEMS Microphone (1) comprising, a transducer element (2) for providing an electrical signal, a first part (3) for receiving the electrical signal from the transducer element (2) and for providing a processed signal, a second part (4) for receiving the processed signal from the first part (3) and for providing an output signal of the MEMS microphone (1), and a gain control unit (5) that is enabled to adjust a gain setting of the first part (3) and to adjust a gain setting of the second part (4). Further, another aspect of the present invention concerns a method of operating said MEMS microphone (1) comprising the step of adjusting a gain setting of the first part (3) and adjusting a gain setting of the second part (4).