In accordance with an embodiment, a MEMS microphone includes a sound detection unit having a first membrane, a second membrane arranged at a distance from the first membrane, a low-pressure region arranged between the first membrane and the second membrane, a gas pressure that is reduced in relation to normal pressure being present in said low-pressure region, a counter electrode arranged in the low-pressure region, and a sound through-hole, which extends through the sound detection unit in a thickness direction of the sound detection unit; and a valve provided at the sound through-hole, said valve being configured to adopt a plurality of valve states, wherein a predetermined degree of transmission of the sound through-hole to sound is assigned to each valve state.