An MEMS microphone comprises a substrate (100), a support portion (200), a superimposed layer (600), an upper plate (300) and a lower plate (400). The substrate (100) is provided with an opening (120) penetrating the middle thereof; the lower plate (400) is arranged above and spanning the substrate (100); the support portion (200) is fixed on the lower plate (400); the upper plate (300) is attached on the support portion (200); an accommodation cavity (500) is formed from the support portion (200), the upper plate (300) and the lower plate (400); the superimposed layer (600) is attached on an central region of the upper plate (300) or the lower plate (400), and insulation is achieved between the upper plate (300) and a lower plate (400).