CMOS-MEMS process can achieve miniaturization, low cost and mass production. Because of the CMOS-MEMS process can integral of general IC process and IC circuit which can become Micro-Electro-Mechanical-System. This study provides a design way to combine two different microphone structures on the same chip and then design a process to make two different microphone structures be finished in one time, moreover, after two microphone structures are finished to combine CMOS circuit become micro-chip which is CMOS-MEMS capacitive microphone. Simulation by Coventor Ware to simulate microphone membrane、membrane deflection、initial capacitance and capacitance change; this process use dry-etch、wet-etch and CO2 Supercritical Dry Release to finish this study. Eventually, we use Flip-Chip package technology to make property better.