A chamber that penetrates vertically is formed in a silicon substrate. A diaphragm is arranged on the upper surface of the silicon substrate so as to cover the upper opening of the chamber. The diaphragm is divided by slits into a region located above the chamber (first diaphragm) and a region located above the upper surface of the silicon substrate (second diaphragm). A fixed electrode plate is arranged above the first diaphragm, and a low-volume first acoustic sensing portion is formed by the first diaphragm and the fixed electrode plate. Also, a high-volume second acoustic sensing portion is formed by the second diaphragm and the upper surface (electrically conducting layer) of the silicon substrate.