This paper describes the influence of a chip scale MEMS package (CSMP) on the acoustic behaviour of a silicon microphone. The influence was calculated using an electro-mechanical-acoustical equivalent circuit. Standard packaging of microphones using die bonding and wire bonding leads to a large front volume which acts as a Helmholtz resonator. This can dramatically influence the frequency response of the microphone system by adding a second resonance. In the worst case this second resonance is in the acoustic frequency range, thus degrading its performance in an unacceptable way. In case of the CSMP only a small front volume is generated between the substrate and the flip-chipped microphone chip. Thus the resonance step-up is very small compared to standard packages. Furthermore the frequency response can be flattened by optimizing the geometry of the small sound holes in the substrate. By choosing an appropriate geometry of these sound holes the package can act as a low pass filter where the cut-off frequency can be placed to the desired value of the acoustic spectrum.