Abstract: The invention relates to a mechanical acoustic filter using erosion etching technique to be used in electric condenser microphones. The invention is to be formed as one or a plurality of boards by erosion etching according to different requirements. The boards can be of boards for printed circuit boards, ply boards, or of other materials. Every etched board has corresponding paths. which after the boards are assembled, form an acoustic filtering path that not only can extend the length of the path to filter out high frequency noise more efficiently, but also can reduce the entire volume of the microphone assembly.