The present invention provides an electroacoustic transducer which realizes an optimum characteristic thereof utilizing heat caused by reflow soldering without being influenced by the same heat. The electroacoustic transducer includes a magnetic driving portion composed of a base, a core provided upright on the base and a coil wound around the core, wherein a height of the coil at the manufacturing time is set lower by a height which corresponds to thermal expansion of the coil in reflow soldering, and a projection length of the core exposed from the coil at the manufacturing time is set larger by the height which corresponds to thermal expansion of the coil in reflow soldering.