The present invention includes a variable directional capacitor microphone in which two capacitor elements are combined. Each of the capacitor elements includes a vibrating plate and a fixed electrode, and an acoustic resistance can be adjusted in the state that the microphone has been assembled. The variable directional capacitor microphone of this invention includes capacitor elements 10a, 10b. In each of the capacitor elements 10a, 10b, each of vibrating plate supporting members 12a, 12b, each of spacer rings 13a, 13b, each of fixed electrodes 14a, 14b having through holes 141 and each of pedestals 15a, 15b having a through hole in each center of the pedestals are assembled in this order, respectively, in each of ring-shaped cases 16a, 16b. Each of vibrating plates 11a, 11b is strained and fixed on each of vibrating plate supporting members 12a, 12b, respectively. The capacitor elements 10a, 10b are combined through a connecting ring 22 having female screw threads 221 with the pedestal 15a, 15b facing back-to-back. An elastic acoustic resisting member 31 is disposed between the pedestals 15a, 15b. The acoustic resistance of the acoustic resisting member 31 can be adjusted with the lengths of thread engagement of the pedestals 15a, 15b with the connecting ring 22.