A microphone converts

A microphone is a transducer, a device that converts energy from one form to another [1]. Specifically, it acts as an acoustic-to-electric transducer that converts sound waves (mechanical energy) into electrical signals. When sound waves reach the microphone, they cause a thin material called a diaphragm to vibrate [1]. These mechanical vibrations are then converted into electrical currents through various methods such as electromagnetic induction (in dynamic microphones), changes in capacitance (in condenser microphones), or the piezoelectric effect (in crystal microphones). This process is the reverse of a loudspeaker, which converts electrical signals back into sound waves [1]. The resulting electrical signal correlates to the frequency and amplitude of the original sound wave, allowing it to be amplified, recorded, or transmitted.

Sources

1. [1] https://satheeneet.iitk.ac.in/article/physics/physics-transducer/