On the powerbook/mbp, they are where the speakers are (under the grid) except the 12 inch which is where the hinge is. The iMacs microphone is next on the bottom of the white casing next to the fans and speakers. My PB mic is great, I was highly surprised, no static I could hear, I work in a very quiet place, so that may have helped, I wouldn't say CD quality, but its impressive, and I'm hard to impress.
Sorry there isn't a way to measure 'impressive' but it is.