The properties of a microphone are significant for the quality of the recording and transmission of an acoustic signal. This report presents possibilities for influencing the linear and the spacial characteristics of microphones with digital signal processing. The first step for this is the analog to digital conversion of the microphone signal. With the developed procedure that uses a combination of a linear and a nonlinear quantisation the digitalisation of microphone signals with a dynamic range of more than 140 dB is possible without abrupt changes of the signal to noise ratio, with a level independed signal to noise ratio, without an increasing quantisation error at decreasing signal levels and without an overmodulation of the analog to digital converters. The processing of the linear and the spacial properties of microphones is realised by FIR filters. For this filters a design process is developed especially for microphone applications related to the construction of the target transfer functions, the preprocessing of the microphone transfer functions and the postprocessing of the calculated FIR coefficients. The calculated filters can be used for equalisations of the magnitude response combined with an optimal impulse response of the microphone like the equalisation for different incidence angles in a direct sound field, the equalisation of the magnitude in a reverberant sound field or a presence boost. Another design process is developed for FIR filters that are used for the frequency dependend processing of the magnitude and the phase response of the capsules in a TWIN microphone. With such filters a frequency dependend control of the polar pattern and the directivity of a microphone is possible. Such microphones can have an equal magnitude response in the direct and in the reverberant sound field or also a frequency dependend controlable direct to reverberant ratio. For microphone columns a design process for application dependend polar patterns using FIR filters is optimised related to the construction of the target polar pattern and the pre- and postprocessing during the calculation of the FIR coefficients. This results in a decreased modulation of the sound level and the magnitude response when recording extended sound sources.