The present invention discloses a waterproof microphone kit adapted to be fixed in an electronic device. The waterproof microphone kit includes a housing, a waterproof breathable film, a plug, a circuit motherboard, a microphone unit and a flexible electrical connection component. Two adjacent sides of the housing are provided with an opening and a lateral opening. The waterproof breathable film is disposed at the housing and seals the lateral opening. The plug plugs the opening. The plug, the waterproof breathable film and the housing jointly form an enclosed space. The circuit motherboard is disposed in the housing. The microphone unit is disposed at the circuit motherboard, and a sound receiving part thereof faces the waterproof breathable film. The flexible electrical connection component is connected to the circuit motherboard, and passes through a through hole of the plug so as to connect to an external processing module.