A MEMS sensor and a manufacturing method thereof is provided: forming a lower electrode layer wherein a metal is deposited on a portion of a lower glass substrate; forming a structural layer by etching according to a pattern which is formed on an upper surface of a silicon wafer and then further etching to the same thickness as the metal which is formed on a portion of the lower electrode layer; anodic bonding the structural layer to an upper portion of the lower electrode layer formed; forming a sensing part in the structural layer by etching according to a pattern which is formed on an opposite surface of the structural layer which is not etched; and forming an upper electrode layer by depositing a metal on an upper wafer and eutectic bonding the upper electrode layer to the structural layer on which the sensing part is formed.