The simplest ones work inversely to speakers. Sound waves in the air collide with a paper cone and so cause it to vibrate. This moves a cool of wire relative to a magnet, which generates tiny electrical currents. These are amplified and measured, and voila you have a signal that you can store and play back or whatever.
The trick is precisely balancing the cone, isolating it from eg ground vibrations, and getting enough sound energy into it.
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