An integrated circuit (IC) having a microelectromechanical system (MEMS) device buried therein is provided. The integrated circuit includes a substrate, a metal-oxide semiconductor (MOS) device, a metal interconnect, and the MEMS device. The substrate has a logic circuit region and a MEMS region. The MOS device is located on the logic circuit region of the substrate. The metal interconnect, formed by a plurality of levels of wires and a plurality of vias, is located above the substrate to connect the MOS device. The MEMS device is located on the MEMS region, and includes a sandwich membrane located between any two neighboring levels of wires in the metal interconnect and connected to the metal interconnect.