An acoustic device (1) provided with a microphone device (3) connected to a support (2) and having a sensitive area (5); an acoustic conduit (10) designed to convey the sound pressure waves generated by an external acoustic source towards the sensitive area (5); wherein the acoustic conduit (10) has a funnel-shaped portion (11) to convey the sound pressure waves towards a cylindrical portion (12); a membrane (15) interposed between the microphone device (3) and the cylindrical portion (12) of the acoustic conduit (10); and wherein the cylindrical portion (12) of the acoustic conduit (10) is L-shaped. Single figure
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