We presents a CMOS micromachined capacitive sensor for detection of acoustic pressure transmitted through the air in this thesis. Due to the membrane mechanical impedance (acoustic impedance) is important in impedance match during the transition of ultrasonic energy from air into the membrane, the simulation and design of the membrane structure becomes crucial of successful sensing. By using CoventorWare software, the membrane impedance and harmonic vibrations is simulated. The post micromachining steps of the membrane performed at chip level start with a sacrificial metal etch, followed by a dielectric reactive ion etch. The fabricated device has a suspended plate of 65 μm in diameter with four support beams, producing an initial sensing capacitance of 35 fF. The measured sensor output is 3.25 μV at an electrode bias of 10 V while the corresponding acoustic force and pressure acting on the sensor are 0.69 nN and 0.1394 Pa, respectively.