MEMS structure and manufacturing method thereof

A method for manufacturing a structure, comprising:

• receiving a device substrate having a first surface and a second surface opposite to each other;
• receiving a carrier substrate having a third surface and a fourth surface opposite to each other;
• forming an intermediate layer between the third surface of the carrier substrate and the second surface of the device substrate;
• attaching the second surface of the device substrate to the third surface of the carrier substrate;
• thinning the device substrate from the first surface;
• forming a device over the first surface of the device substrate;
• patterning the carrier substrate and the device substrate from the fourth surface to form a cavity in the carrier substrate, the intermediate layer and the device substrate;
• attaching the fourth surface of the carrier substrate to a film;
• cutting the device substrate;
• and
• picking up the device and the device substrate from the carrier substrate.