To achieve the miniaturization and high performance of the mobile phone, notebook, hearing aid and personal digital assistant (PDA), many researchers focus on the developing a new-type microphone with very small dimension, high quality and low manufacturing cost utilizing MEMS technology. By using the surface and bulk micromachining technologies, this thesis designed and fabricated a capacitive MEMS microphone with a polyimide bcakplate microstructure. The main processing steps adopted in this study include five photolithoghaphies and seven thin-film depositions. A MEMS-based microphone with an only 2¡Ñ2 mm2 sensing area of the floating Si3N4/Poly-Si/Si3N4 membrane and a 2 £gm-height gap distance between the top and bottom electrodes was implemented and characterized. Measured in a special isolated-box and under 1 kHz audio frequency, a -60.3 dB/Pa sensitivity (deducted the 22.6 dB output gain of the pre-amplifier) and a 51 dB signal to noise ratio (SNR) of the implemented MEMS microphone can be obtained as the biasing voltage only about 3 volts. The very low driving voltage, moderate SNR and sensitivity demonstrated in this work keep abreast with the results of many outstanding research laboratories in the world.