A miniature electro-acoustic transducer comprising: - a diaphragm and a voice coil (15-18) operatively connected to the diaphragm, the voice coil having first and second voice coil segments ; and - a magnetic circuit comprising - an inner permanent magnet assembly comprising an inner permanent magnet and an inner pole piece , - an outer permanent magnet assembly comprising outer permanent magnets and an outer pole piece ring , - a magnetically permeable yoke comprising first and second outer pole piece portions , and - essentially linearly shaped first and second air gap portions conducting first and second magnetic flux densities, respectively, characterised in that the first air gap portion is formed between the inner pole piece and the outer pole piece ring , and wherein the second air gap portion is formed between the inner pole piece and an outer pole piece portion of the magnetically permeable yoke , the essentially linearly shaped first and second air gap portions being arranged substantially perpendicular to each other and having the first and the second voice coil segments, respectively, arranged therein, wherein the magnetic flux density in the first air gap portion is generated by superposition of magnetic flux generated by the inner permanent magnet assembly and magnetic flux generated by the outer permanent magnet assembly , and wherein the magnetic flux density in the second air gap portion is generated substantially exclusively by the inner permanent magnet assembly . - a diaphragm and a voice coil (15-18) operatively connected to the diaphragm, the voice coil having first and second voice coil segments ; and - a magnetic circuit comprising - an inner permanent magnet assembly comprising an inner permanent magnet and an inner pole piece , - an outer permanent magnet assembly comprising outer permanent magnets and an outer pole piece ring , - a magnetically permeable yoke comprising first and second outer pole piece portions , and - essentially linearly shaped first and second air gap portions conducting first and second magnetic flux densities, respectively, characterised in that the first air gap portion is formed between the inner pole piece and the outer pole piece ring , and wherein the second air gap portion is formed between the inner pole piece and an outer pole piece portion of the magnetically permeable yoke , the essentially linearly shaped first and second air gap portions being arranged substantially perpendicular to each other and having the first and the second voice coil segments, respectively, arranged therein, - an inner permanent magnet assembly comprising an inner permanent magnet and an inner pole piece , - an outer permanent magnet assembly comprising outer permanent magnets and an outer pole piece ring , - a magnetically permeable yoke comprising first and second outer pole piece portions , and - essentially linearly shaped first and second air gap portions conducting first and second magnetic flux densities, respectively, characterised in that the first air gap portion is formed between the inner pole piece and the outer pole piece ring , and wherein the second air gap portion is formed between the inner pole piece and an outer pole piece portion of the magnetically permeable yoke , the essentially linearly shaped first and second air gap portions being arranged substantially perpendicular to each other and having the first and the second voice coil segments, respectively, arranged therein, <EOS>