The throat microphone is a body-attached transducer that is worn against the neck. It captures the signals that are transmitted through the vocal folds, along with the buzz tone of the larynx. Due to its skin contact, it is more robust to the environmental noise compared to the acoustic microphone that picks up the vibrations through air pressure, and hence the all interventions. The throat speech is partly intelligible, but gives unnatural and croaky sound. This thesis tries to recover missing frequency bands of the throat speech and investigates envelope and excitation mapping problem with joint analysis of throat- and acoustic-microphone recordings. A new phone-dependent GMM-based spectral envelope mapping scheme, which performs the minimum mean square error (MMSE) estimation of the acoustic-microphone spectral envelope, has been proposed. In the source-filter decomposition framework, we observed that the spectral envelope difference of the excitation signals of throat- and acoustic-microphone recordings is an important source of the degradation in the throat-microphone voice quality. Thus, we also model spectral envelope difference of the excitation signals as a spectral tilt vector, and propose a new phone-dependent GMM-based spectral tilt mapping scheme to enhance throat excitation signal. Experimental evaluations are performed to compare the proposed mapping scheme using both objective and subjective evaluations. Objective evaluations are performed with the log-spectral distortion (LSD) and the wide-band perceptual evaluation of speech quality (PESQ) metrics. Subjective evaluations are performed with A/B pair comparison listening test. Both objective and subjective evaluations yield that the proposed phone-dependent mapping consistently improves performances over the state-of-the-art GMM estimators.