A microphone includes: a first substrate having one or more first penetration holes; a vibrating membrane disposed on the first substrate and covering the first penetration holes; a fixed membrane disposed at a predetermined distance over the vibration membrane and having a plurality of air intake holes; and a phase delay unit bonded by a bonding pad on the fixed membrane, having a plurality of second penetration holes connected to the one or more first penetration holes, and having a phase delay material in the second penetration holes. A method of manufacturing a microphone including a phase delay unit is also disclosed.