Micro-electromechanical packaging structure

A micro-electromechanical packaging structure, comprising:

• a substrate, having a first surface, a second surface, and an acoustic hole penetrating through the first surface and the second surface, wherein the acoustic hole has an upper opening and a lower opening, and an aperture of the lower opening is larger than an aperture of the upper opening;
• a sensing module, disposed on the first surface of the substrate and covering the upper opening;
• a waterproof layer, disposed on the second surface of the substrate and covering the lower opening, wherein the waterproof layer has a plurality of fine holes, and the fine holes are communicated with the acoustic hole;
• and
• a cover, disposed on the first surface and covering the sensing module,
• wherein, the upper opening and the lower opening are jointly arranged between the sensing module and the waterproof layer, and the lower opening corresponds to the plurality of fine holes, and the upper opening is correspondingly connected to the sensing module.