Abstract: A three channel microphone for surround-sound recording is disclosed. This coincident microphone arrangement consist of three membranes 1, 2, 3 with bi-directional sound pressure gradient characteristics, which are arranged in close proximity to each other. The three membranes are housed each inside cylindrical protective microphone enclosures 5, 6, 7. Each of these enclosures contains the necessary suspension(s) for the microphone membrane and contact wires through which the microphone signal gets from the membrane to the microphone's internal pre-amplifier and is mechanically built in a way which makes it possible to adjust the horizontal orientation of the microphone element as a whole in a range of at least +/?90 deg. from center. The lower part 8 of the microphone body contains the microphone's internal pre-amplifier electronics and multipin signal-connector to connect the three separate microphone signals via shielded audio-cables to the microphone inputs of a sound mixing console.