An electroacoustic transducer has a magnetic circuit unit including a plate-shaped yoke, first and second magnets juxtaposed on the yoke, and first and second top plates mounted on the respective tops of the first and second magnets. One end of the first magnet is magnetized to one of north and south poles. The other end of the first magnet is opposite in polarity to the one end. The second magnet is magnetized to polarities opposite to those of the first magnet. A magnetic gap is formed between the first and second top plates.