A method of forming a microphone forms a backplate, and a flexible diaphragm on at least a portion of a wet etch removable sacrificial layer. The method adds a wet etch resistant material, where a portion of the wet etch resistant material is positioned between the diaphragm and the backplate to support the diaphragm. Some of the wet etch resistant material is not positioned between the diaphragm and backplate. The method then removes the sacrificial material before removing any of the wet etch resistant material added during the prior noted act of adding. The wet etch resistant material then is removed substantially in its entirety after removing at least part of the sacrificial material.