A method of forming a miniature, surface micromachined, differential microphone, comprising depositing a sacrificial layer on a surface of a silicon wafer; depositing a diaphragm material on a surface of the sacrificial layer; etching the diaphragm material layer to isolate a diaphragm; and removing a portion of the sacrificial layer beneath the defined diaphragm. A diaphragm formed in the diaphragm material layer is supported by a hinge and otherwise isolated from a remaining portion of the diaphragm material layer by a slit adjacent a perimeter of the diaphragm. An enclosed back volume beneath the diaphragm has a depth defined by a thickness of the sacrificial layer, and communicates with an external region via the slit. A transducer may be provided for producing an electrical signal responsive to a displacement of the diaphragm.