The AKG C414 EB P48 was an update to the C414 EB. It contains the "Nylon" CK12 capsule, polarized with tantalum capacitors and high value resistors rather than the DC-DC converter of the previous model. This required the C414 EB P48 to run off of a full +48V of phantom power rather than the 12-52V range of its predecessors. This is the only model in the C414 range to use this type of capsule polarization, and the DC-DC converter returned with the C414 B ULS.

Though the general functionality stayed the same (four polar patterns, switchable attenuation and HPF), the output impedance and sensitivity were raised a bit with the P48 to have lower noise floor and satisfy customers using early digital recording technology.