One first order cardioid microphone and one bi-directional microphone in the same point and angled 90° creating a stereo image through a so called MS-matrix.

MS-Stereo uses a cardioid microphone capsule as centre channel and a bi-directional microphone (figure-of-eight-microphone) at the same point, angled at 90° as the so-called surround channel. The MS-signal can not be monitored directly on a left-right system. The MS-matrix uses the phase cues between the centre and the surround microphone to produce a left-right signal suitable for a normal stereo system. Due to the presence of the centre microphone, this technique is well suited for stereo recordings where a good mono-compatibility is needed, and is extremely popular in broadcasting.