To provide a microphone unit for stereophonic recording capable of adjusting an intersecting angle of sound collecting axes in accordance with conditions without impairing directivity and sound quality of the microphone. Respective rotation bases (408, 508) are rotatable about a center axis with respect to mounting bases (404, 504), respectively, which are mounted to a main body (20) of a portable sound recorder (10) through respective brackets (402, 502). Respective top ends of respective knurls (414, 514) of leading ends of the respective rotation bases (408, 508) has a shape being cut to form an inclined surface from a radial direction, and respective microphones (418, 518) are retained so that diaphragms (420, 520) are in consonance with the cut surface. Accordingly, by rotation of the respective rotation bases (408, 508), sound collecting axes (426, 526) vertically extending from the diaphragms (420, 520) are changed in their axes like a precession, thereby being capable of adjusting an intersecting angle of the sound collecting axes (426, 526) of right and left microphones (418, 518).