This lecture covers the principles and applications of capacitive microphones, focusing on the mechanical-electrical analogy, acoustic-electric analogy, and the simulation of mechanical and acoustic systems using electrical simulators. It explains the relationship between pressure, voltage, current, and resistance in both mechanical and acoustic systems, as well as the modeling of capacitive microphones to balance atmospheric pressure variations. The lecture also discusses the construction and operation of capacitive microphones, including the use of operational amplifiers to decouple the microphone circuit from the measurement circuit.