An electro-acoustic transducer is disclosed. The electro-acoustic transducer includes an electret diaphragm, an orifice plate and a plurality of dividing structures. Each of the dividing structures, disposed between the electret diaphragm and the orifice plate, includes at least one main portion, and the number of the main portion is a positive integer. When the number of the main portion is larger than one, the main portions are respectively connected to a center and extended radially from the center.