There are provided a micro electro mechanical systems (MEMS) structure and a method of manufacturing the same. The MEMS structure includes: a middle structure including an insulating layer, a circuit layer formed on the insulating layer, a mass formed beneath the insulating layer, and supports formed so as to be spaced apart from sides of the mass, and having corner portions of sides formed in a concave shape; an upper structure formed so as to enclose an upper portion of the middle structure; and a lower structure formed so as to enclose a lower portion of the middle structure.