A method of fabricating an integrated structure for MEMS device and semiconductor device comprises steps of: providing a substrate having a transistor thereon in a semiconductor device region and a first MEMS component thereon in a MEMS region; performing a interconnect process on the substrate in the semiconductor device region to form a plurality of first dielectric layers, at least a conductive plug and at least a conductive layer in the first dielectric layers; forming a plurality of second dielectric layers and an etch stopping device in the second dielectric layers on the substrate in a etch stopping device region; forming a plurality of third dielectric layers and at least a second MEMS component in the third dielectric layers on the substrate in the MEMS region; and performing an etching process to remove the third dielectric layers in the MEMS region.