This paper describes the design conditions for the damped pipe used in the directional ribbon microphone. The relationship between the throat impedance of the damped pipe and the frequency and directional reponse of the directional ribbon microphone was analyzed. The necessary pipe length and the approriate quantity of sound absorbing material contained in the pipe were obtained to provide the microphone with a uniform directional response down to the low frequency range. Furthermore, the dimention and form of the pipe were reexamined to give a flat frequency response.