The present invention relates to a MEMS microphone and a method of manufacturing the same, the MEMS microphone comprising: a monolithic silicon chip incorporating an acoustic sensing element and one or more conditioning CMOS integrated circuits; a silicon-based carrier chip having an acoustic cavity; a substrate for surface mounting the assembly of the monolithic chip and the silicon-based carrier chip thereon; a conductive cover attached and electrically connected to the substrate to accommodates the assembly of the monolithic chip and the silicon-based carrier chip; and an acoustic port formed on either the conductive cover or the substrate for an external acoustic wave to reach the acoustic sensing element, wherein the monolithic silicon chip, the silicon-based carrier chip and the acoustic port are configured in such a way that the diaphragm of the acoustic sensing element can be vibrated by the external sound wave from one side thereof.