To provide an electroacoustic transducer that disuses a diaphragm by performing electroacoustic transduction by utilizing a high-frequency discharge, is easy to manufacture, and easily achieves prevention against a spark discharge and heat dissipation, and to provide a method of manufacturing the same.

The electroacoustic transducer includes a discharge part comprising a needlelike electrode 5 and a horn 6 surrounding a circumference thereof, and a high-frequency oscillation circuit which includes the discharge part and causes a high-frequency discharge, and performs transduction into a sound by extracting a sound signal modulated in accordance with a sound wave introduced in the discharge part or causing a discharge corresponding to a high-frequency signal modulated with the sound signal by the discharge part. The horn 6 is in a funnel shape having a widemouthed part and a narrowmouthed cylindrical part 62, and the cylindrical part 62 surrounds a tip end of the needlelike electrode 5 at predetermined intervals and has a ceramic coating layer 9 on an inner peripheral surface ot the cylindrical part 62.