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[* black] Remove a couple screws and pull the headphone jack out of the rear case.
[* black] As with most portable devices, the headphone jack is ***very*** well fastened to the case.
+[* black] The microphone's right next to the headphone jack and goes through the same data cable as the headphone jack.
[* icon_note] Like the iPhone, it appears that the iPad features a liquid sensor in its headphone jack. If you get your iPad wet, don't expect Apple to fix it under warranty for you.