A microphone and a method of manufacturing the microphone are provided. The method includes; preparing a substrate and forming a vibrating membrane having an oxide film and a plurality of slots onto the substrate. A sacrificial layer and a fixed membrane is formed over the vibrating membrane and air intake apertures are formed through the fixed membrane. A first pad is connected to the fixed membrane, a second pad is connected to the vibrating membrane, and a phase delay unit is bonded to the bonding pad. A penetration aperture may be formed by etching the rear side of the substrate and bonding the phase delay unit on the bonding pad. A sound passage, is formed by connecting passage patterns, and sound apertures with the sound passages by sequentially stacking phase delay layers on the bonding pad and simultaneously forming the passage patterns in the phase delay layers.