Abstract: A microphone housing system is disclosed having a tapered structure enclosed within the housing structure coupled to a rear portion of a microphone element. In the preferred embodiment, the tapered portion has a generally conic shape expanding away from the rear portion of the microphone element. The housing structure surrounding the tapered structure has a plurality of radially disposed opening or slots and fully or partially covered with a sound-resistive material. The housing system provides increased front-to-back signal ratio and increased overall gain and frequency response due to superior rear signal cancellation.