A self calibrating dipole microphone formed from two omni-directional acoustic sensors. The microphone includes a sound source acoustically coupled to the acoustic sensors and a processor. The sound source is excited with a test signal, exposing the acoustic sensors to acoustic calibration signals. The responses of the acoustic sensors to the calibration signals are compared by the processor, and one or more correction factors determined. Digital filter coefficients are calculated based on the one or more correction factors, and applied to the output signals of the acoustic sensors to compensate for differences in the sensitivities of the acoustic sensors. The filtered signals provide acoustic sensor outputs having matching responses, which are subtractively combined to form the dipole microphone output.