The Peluso 22 47 SE is a large diaphragm tube condenser microphone which aims for the sound and look of the longbody U 47. Whereas the Neumann K47 capsule had two diaphragms on a shared backplate, the Peluso capsule uses an off-shore capsule with dual backplate design. It differs from the 22 47 LE in that it uses an American equivalent of the European steel tubes used in the LE model.

The 22 47 SE offers 9 polar patterns selectable on the power supply.