A microelectromechanical system microphone structure including a substrate, a first device and at least one second device is provided. The first device is disposed on the substrate and including a first upper electrode and a first lower electrode disposed between the first upper electrode and the substrate. The second device is disposed on the substrate, surrounding the first device and including a second upper electrode and a second lower electrode disposed between the second upper electrode and the substrate. The second upper electrode includes a plurality of first conductive layers and first plugs. The first conductive layers are arranged in steps, and the first plug is disposed between the adjacent first conductive layers. The second lower electrode includes a plurality of second conductive layers and a plurality of second plugs. The second conductive layers are arranged in steps, and the second plug is disposed between the adjacent second conductive layers.