A package structure of a micro speaker is provided. The package structure includes a substrate having a hollow chamber, a diaphragm suspended over the hollow chamber, a coil embedded in the diaphragm, a carrier board disposed on a bottom surface of the substrate, a first permanent magnetic element disposed on the carrier board and in the hollow chamber, and a lid wrapped around the substrate and the diaphragm. The diaphragm includes an etching pattern. One end of the lid exposes a portion of the top surface of the diaphragm.