A sensor manufacturing method and a microphone structure produced by using the same. Wherein, thermal oxidation method is used to form a sacrifice layer of an insulation layer on a silicon-on-insulator (SOI) substrate or a silicon substrate, to fill patterned via in said substrate. Next, form a conduction wiring layer on the insulation layer. Since the conduction wiring layer is provided with holes, thus etching gas can be led in through said hole, to remove filling in the patterned via, to obtain an MEMS sensor. Or after etching of the conduction wiring layer, deep reactive-ion etching is used to etch the silicon substrate into patterned via, to connect the substrate electrically to a circuit chip. The manufacturing process is simple and the technology is stable and mature, thus the conduction wiring layer and the insulation layer are used to realize electrical isolation.