Provided are an acoustic sensor and a method of manufacturing the same. The acoustic sensor includes a substrate including an acoustic chamber, a first hole, and a second hole, penetrating the substrate, a lower electrode pad extended onto a top surface of the substrate while covering a sidewall of the first hole, a diaphragm pad extended onto the top surface of the substrate while covering a sidewall of the second hole, a lower electrode provided on the acoustic chamber and connected to the lower electrode pad, and a diaphragm above the lower electrode while being separated from the lower electrode and connected to the diaphragm pad.