An MEMS (micro-electro-mechanical system) acoustic sensor based on graphene mainly structurally comprises an upper structure, an understructure and graphene. Sound collecting cavities, gap cavities, through hole plates, pickup holes, upper metal layers, upper insulating layers, upper metal connecting positions and an upper bonding metal layer are produced on an upper structure layer; through hole plates, gas cavities, damping holes, damping cavities, under metal layers, under insulating layers, under metal connecting positions, a graphene connecting position, an under metal bonding layer, upper metal pads, under metal pads, upper metal connecting holes, under connecting holes and a graphene connecting hole are produced on an understructure layer; and a graphene layer is clamped between the upper insulating layers and the under insulating layers. Graphene materials with thickness of a single carbon atom layer have remarkable mechanical characteristics and electrical characteristics, so that sensitivity and resolution of the acoustic sensor with graphene serving as a vibrating diaphragm are higher and acoustic detection data of the acoustic sensor are detailed, accurate and reliable.