A MEMS acoustic transducer is provided, which includes a substrate, a MEMS chip, and a housing. The substrate has a first opening area and a lower electrode layer disposed over a surface of the substrate, wherein the first opening area includes at least one hole allowing acoustic pressure to enter the MEMS acoustic transducer. The MEMS chip is disposed over the surface of the substrate, including a second opening area and an upper electrode layer partially sealing the second opening area, wherein the upper electrode layer and the lower electrode layer, which are parallel to each other and have a gap therebetween, form an induction capacitor. The housing is disposed over the MEMS chip or the surface of the substrate creating a cavity with the MEMS chip or the substrate. In addition, a method for fabricating the above MEMS acoustic transducer is also provided.