Abstract: A gradient directional microphone system (100) and method therefor includes no more than three microphones (101, 103, 105) and a processor (107). Each of the microphones (101, 103, 105) have substantially the same gradient order (135, 137, 139) and frequency response. Each microphone produces an electrical signal (109, 111, 113) that is responsive to sound pressure (119, 121, 123) at each microphone (101, 103, 105). The processor (107) is coupled to receive the electrical signal (109, 111, 113) from each microphone (101,103, 105), and operative to produce an output signal (131) for the gradient directional microphone system (100) having a gradient order (141) at least two gradient orders higher than the gradient order (135, 137, 139) of each of the microphones (101, 103, 105). Using the present invention, the size and complexity of the gradient directional microphone system (100) is substantially reduced over that of the prior art.