MEMS sensor including substrate, lower thin film confronting one face of the substrate with a space therebetween and having lower through holes extending in the thickness direction thereof, and upper thin film arranged on the opposite side of the substrate confronting the lower thin film with a space therebetween and having upper through holes extending in the thickness direction. A MEMS sensor manufacturing method includes forming a first sacrificing layer on one face of a substrate, forming a lower thin film on the first sacrificing layer with lower through holes individually extending in the thickness direction, forming a second sacrificing layer on the lower thin film, forming an upper thin film on the second sacrificing layer with upper through holes individually extending in the thickness direction, removing the second sacrificing layer through the upper through holes by etching, and removing the first sacrificing layer through the upper and lower through holes by etching.