Abstract: A microphone assembly includes two MEMS components each having a micromechanical microphone structure, each microphone structure having: a diaphragm configured to be deflected by sound pressure and provided with at least one diaphragm electrode of a capacitor system; and a stationary acoustically permeable counter-element that acts as bearer for at least one counter-electrode of the capacitor system. The microphone assembly is configured such that under the action of sound the spacing between the diaphragm and the counter-element of the two microphone structures changes in opposite directions.