Microphone arrays as a means of sound field acquisition have been the topic of extensive research for more than eight decades now. A number of designs have been suggested, each trying to overcome difficulties that are inherent to either the decomposition of the sound field, the transducers in use or the presence of the array itself. This work presents a theoretical analysis of circular microphone arrays that do not measure the sound pressure but the component of its gradient that is tangential to a given boundary. Its performance is compared to that of a conventional pressure sensor array as a benchmark. The focus of the analysis and subsequent assessment lies on spatial aliasing and performance in the presence of noise.