With the advent of mobile phone, digital multimedia broadcasting(DMB) service is to be realized for multimedia data communication. For an acoustic part, a smaller and lighter microspeaker is also soon to be realized as an MP3 song player and a speakerphone. Sound quality in the microspeaker is becoming more important in mobile phones. It is evaluated by total harmonic distortion(THD). THD is the proportion of higher order frequencies output response to sinusoidal input signal. It is affected by uneven magnetic distribution and nonlinear response of diaphragm. In this paper, harmonic distortion is analyzed by considering magnetic and mechanical coupling effects. Simulated results of THD are compared with experimental data. Results show that THD in lower frequency range is higher due to high displace on voice coil and high mechanical response of high order frequency.