Abstract: A planar magnetic acoustical transducer including a diaphragm with electrical circuit carrying conductors having a width substantially equal to a combined width of a plurality of magnetic fields created by equally spaced opposing rows of permanent magnets carried by opposing frame sections between which the diaphragm is mounted such that substantially the entire active area of the diaphragm is driven to create a smooth frequency response. The electrical circuit includes generally parallel segments which are aligned within the magnetic fields created by the rows of opposing magnets and are spaced at a distance relative to one another generally not less than a distance equal to a width of pole elements which are integrally formed with the frame sections and which pole elements are spaced intermediate each of the rows of magnets so as to be in an opposing relationship with one another on opposite sides of the diaphragm.