A silicon based microphone sensing element and a method for making the same are disclosed. The microphone sensing element has a diaphragm with adjoining perforated plates on the front side of a conductive substrate. The diaphragm is aligned above a back hole in the substrate wherein the front opening of the back hole is smaller than the diaphragm. The diaphragm is supported by mechanical springs each having one end attached to the diaphragm and another end connected to a rigid pad anchored on a dielectric spacer. The diaphragm, perforated plates, and mechanical springs are preferably made of the same film and are suspended above an air gap that overlies the substrate. A first electrode is formed on one or more rigid pads and a second electrode is formed at one or more locations on the substrate to establish a variable capacitor circuit. Different embodiments are shown that reduce parasitic capacitance.