A CMOS compatible silicon differential condenser microphone and a method for manufacturing the same are provided. The microphone(1000) comprises a silicon substrate(100), wherein a CMOS circuitry is accommodated thereon; a first rigid conductive perforated backplate(200) supported on the silicon substrate with an insulating layer(120) inserted therebetween; a second rigid perforated backplate(400) formed above the first backplate, including CMOS passivation layers(400a, 400c) and a metal layer(400b) sandwiched between the CMOS passivation layers as an electrode plate of the second plate, wherein an air gap, with a spacer forming its boundary, is provided between the opposite perforated areas of the first backplate and the second backplate; a compliant diaphragm(300) provided between the first backplate and the second backplate, wherein a back hole(150) is formed to be open in the silicon substrate underneath the first backplate so as to allow sound pass through, and the diaphragm and the first backplate form a first variable condenser, the diaphragm and the second backplate form a second variable condenser, and the first variable condenser and the second variable condenser form differential condensers.