There is provided a variable directional microphone including dynamic microphone units that is small in size and has good directional frequency response. In a variable directional microphone 1A in which a unidirectional first dynamic microphone unit (front-side unit) 1F and a second dynamic microphone unit (rear-side unit) 1R, which has substantially the same configuration as that of the front-side unit 1F and is provided with an output adjusting means of sound signal, are provided as a pair; the front-side unit 1F and the rear-side unit 1R are arranged coaxially so that the directivity axes thereof are directed to the directions 180° opposite to each other; and the output signals of the front-side unit 1F and the rear-side unit 1R are generated via a signal synthesis circuit, one rear air chamber 1b is used in common by the front-side unit 1F and the rear-side unit 1R.