This invention relates to a system (10) and method for matching one or more microphones. A first and second microphone (110, 210) communicates, respectively, a first and second microphone signal to an amplitude compensating means (16) adjusting amplitude of the first microphone signal in accordance with amplitude of the second microphone signal. The amplitude compensating means (16) communicates an adjusted first microphone signal (100) and the second microphone signal (200) to a phase matching means (18) comprising a correction filter means (113) receiving the adjusted first microphone signal (100). The correction filter means (113) comprises a low-pass filter means (111), which is controlled in accordance with a subtraction between the first microphone signal output (102) and the second microphone signal (200), and a high-pass filter means (112), which is controlled in accordance with a comparison between the first microphone signal output (102) and the second microphone signal (200).