In this study, micro-electromechanical system (MEMS) cantilevers for the photoacoustic spectroscopy (PAS) gas sensing applications were designed and fabricated. The cantilevers were fabricated on a silicon-on-insulator (SOI) wafer with the buried oxide layer (BOX) as the sacrificial layer. The deep-reactive-ion etching (DRIE, ICP) was used to define the shape of cantilever, and for the through wafer etching. The structure was then released, removing the BOX layer, in hydrofluoric acid solution. The cantilevers were measured under a white light interferometer to determine the static out-of-plane displacement. In order to analyze the physical properties (resonance frequency, Young’s modulus, spring constant, displacement amplitudes) of cantilevers, the measurement was then taken using a laser Doppler vibrometer. This device can achieve better analytical sensitivity, highly linear response, and greater physical movement than that the conventional membrane microphone does.