The present invention provides a process for fabricating a capacitive microphone such as a MEMS microphone. In the microphone, a movable or deflectable membrane/diaphragm may be so fabricated that it moves in a lateral manner relative to a fixed backplate, instead of moving toward/from the fixed backplate. The fixed backplate may be so fabricated that it includes an electrical insulator sandwiched between two sub-conductors to cancel systematic/background noise. The squeeze film damping is substantially avoided, and the performance, such as signal to noise ratio, of the fabricated microphone is significantly improved.