An audio output circuit of a condenser microphone includes a condenser microphone unit, first and second impedance conversion circuits that receive a positive phase output signal and a reverse phase output signal from the condenser microphone unit, first and second output circuits that output an audio signal from the condenser microphone unit in a balanced line to a balanced output terminals upon receipt of outputs of the first and second impedance conversion circuits. First and second impedance conversion circuits respectively use FETs as source follower circuits and supply first and second impedance conversion outputs generated across source resistors to the first and second output circuits. A voltage regulating device that generates a constant voltage is connected in series to the source resistors. With this configuration, an audio output circuit of a condenser microphone is provided, which solves a problem of operation instability caused by variation of Idss's of the FETs.