A micro-electro-mechanical (MEMS) structure and a method for forming the same are disclosed. The MEMS structure includes a sacrificial layer, a lower dielectric film, an upper dielectric film, a plurality of through holes and a protective film. The sacrificial layer comprises an opening. The lower dielectric film is on the sacrificial layer. The upper dielectric film is on the lower dielectric film. The plurality of through holes passes through the lower dielectric film and the upper dielectric film. The protective film covers side walls of the upper dielectric film and the lower dielectric film and a film interface between the lower dielectric film and the upper dielectric film.