An apparatus for providing a set of spatial cues associated with an upmix audio signal having more than two channels on the basis of a two-channel microphone signal has a signal analyzer and a spatial side information generator. The signal analyzer is configured to obtain a component energy information and a direction information on the basis of the two-channel microphone signal, such that the component energy information describes estimates of energies of a direct sound component of the two-channel microphone signal and of a diffuse sound component of the two-channel microphone signal, and such that the directional information describes an estimate of a direction from which the direct sound component of the two-channel microphone signal originates. The spatial side information generator is configured to map the component energy information and the direction information onto a spatial cue information describing the set of spatial cues associated with an upmix audio signal having more than two channels.