A microphone assembly generally for hearing aid and communications applications is disclosed. The microphone assembly operates in both directional and non-directional or omni-directional modes. The microphone assembly has front and rear sound inlet tubes, and an actuator switch that may be moved between a first position in which the rear tube is plugged, defining the omni-directional mode, and a second position in which the rear tube is unplugged, defining the directional mode. Circuitry senses the position of the actuator switch and selects a microphone output based on the position sensed.