A method of manufacturing a semiconductor structure includes providing a first substrate, disposing and patterning a plate over the first substrate, disposing a first sacrificial oxide layer over the plate, forming a plurality of recesses over a surface of the first sacrificial oxide layer, disposing and patterning a membrane over the first sacrificial oxide layer, disposing a second sacrificial oxide layer to surround the membrane and cover the first sacrificial oxide layer; and forming a plurality of conductive plugs passing through the plate or the membrane, wherein the plate includes a semiconductive member and a tensile member, and the semiconductive member is disposed within the tensile member.