A microelectromechanical system microphone includes a semiconductor-on-insulator structure, a plurality of resistors, a plurality of first openings, and a vent hole. The semiconductor-on-insulator structure includes a substrate, an insulating layer and a semiconductor layer. The resistors are formed in the semiconductor layer, the first openings are formed in the semiconductor layer, and the vent hole is formed in the insulating layer and the substrate. The resistors are connected to each other to form a resistor pattern, and the first openings are all formed within the resistor pattern.