AKG Acoustics is an Austrian manufacturer of audio electronics and accessories for professional and consumer markets. The company was founded in Vienna in 1947, and was acquired by Harman International Industries in 1994. AKG Acoustics' most important product categories are microphones, headphones and wireless audio systems (such as wireless microphones).

Among its professional products have been some very highly regarded studio condenser microphones. Especially noteworthy is the C 12 (introduced in 1953) and its successors and alternate versions, which include the Telefunken Ela M 250 and M 251 (1960), the C 24 stereo microphone, the C 412, and over a dozen different models which have carried the designation "C 414" in various forms.