The present invention provides a process of fabricating a capacitive microphone such as a MEMS microphone with two capacitors. The two capacitors may be so fabricated that the signal output from the first capacitor is additive inverse of that from the second capacitor, and a total signal output is a difference between the two outputs. In at least one of the two capacitors, a movable or deflectable membrane/diaphragm moves in a lateral manner relative to the fixed capacitor plate, instead of moving toward/from the fixed plate. The squeeze film damping, and the noise are substantially avoided, and the performances of the microphone are significantly improved.