The present invention relates to a capacitor microphone unit including a diaphragm, a fixed electrode that is arranged opposite to the diaphragm with a space provided between the diaphragm and the fixed electrode so that a capacitor is formed between the diaphragm and the fixed electrode, an insulating base that is disposed on a rear side of the fixed electrode and supports the fixed electrode, and a ring-shaped acoustic resistance material that is disposed on a front side of the insulating base, all of which are incorporated in a unit casing. A skin layer is formed on at least one of a front side and a rear side of the acoustic resistance material, and the skin layer has a higher density than that inside the acoustic resistance material, whereby acoustic resistance can be readily controlled.