EMER DSCNT DECLARED AS BE-40 EXPERIENCES SMOKE IN COCKPIT.

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WE WERE CLRED FROM FL410 TO DSND TO FL350. DURING THE DSCNT; A OP WAS HEARD OVER THE CAPT'S HEADSET AND ALL AUDIO WAS LOST ON THE CAPT'S SIDE. I IMMEDIATELY NOTICED A VERY STRONG ACRID ODOR; THE SMELL OF ELECTRICAL FUMES/SMOKE. NO VISIBLE SMOKE WAS DETECTED BUT IT COULD BE SMELLED BY BOTH PLTS AND IT WAS GETTING STRONGER. THE COPLT WAS INSTRUCTED TO REQUEST AN EMER DSCNT AND TO DECLARE AN EMER WITH ZTL. AN EMER DSCNT WAS APPROVED AND CLRNC TO LAND AT MACON WAS OBTAINED. THE EMER CHKLIST WAS INITIATED FOR ELECTRICAL FIRE OR SMOKE. THE FUMES DISSIPATED BY FL240 IN THE DSCNT. WE REQUESTED AT THAT POINT THAT ZTL CANCEL THE EMER STATUS AND TO REQUEST PRIORITY HANDLING INTO MACON; GA. AN UNEVENTFUL LNDG WAS MADE AT MACON. IT WAS DISCOVERED THAT THE CAPT'S COMS PANEL HAD A TRANSISTOR THAT WAS CHARRED. I NOTIFIED MACON TWR AND THE SUPVR FOR ZTL/APCH OF THE REASON FOR THE PRIORITY HANDLING (BY TELEPHONE). THEY INFORMED ME THAT NO FURTHER ACTIONS OR RPTS WERE NECESSARY. OUR HANDLING BY ZTL AND MACON TWR WAS SUPERB. A PROFESSIONAL JOB!