Abstract: Disclosed is a system and method with independent adjustment of on and off-axis tonality and a system and method for modeling an idealized off-axis polar response of a directional microphone. The system can include two or more microphone capsules arranged in close proximity within a single housing and a filtering algorithm applied to the output of each microphone capsule that results in a signal that has a predominantly idealized on and off-axis user selectable polar pattern responses and user selectable microphone modeling which models the on-axis frequency response of a physical or virtual microphone. Optionally, the system and method can compensate for the on and off-axis polar response changes due to low-frequency proximity-effect.