A novel multi-layer stacking capacitive type microphone is designed in this study based on theoretical analysis and numerical simulations, while fabricated via two standard stable silicon-based MEMS processes - PolyMUMPs and SOIMUMPs. The adoption of two standardized processes helps greatly to increase yield rate. The sensitivity of the microphone is first determined by an analytical model based on an equivalent circuit, which is followed by finite element (FEM) analyses on the capacitance value, static pull-in voltage and dynamic characteristics. Based on the developed analytical model, varied dimensions of the microphone are optimized and then the performance is validated by analytical simulations. In the next step, micro-fabrication of the microphone is accomplished using two standard processes, PolyMUMPs and SOIMUMPs provided by MEMSCAP. Experiments are conducted to acquire the information of pull-in voltage for safe operation and frequency response in sensitivity for performance evaluation. In the static case, experimental results show a good agreement with the analytical results with 90 Mpa residual stress assumed. As for dynamic validation, the frequency response is measured in an anechoic room adopting the exciting frequency as the audible range from 100-10 kHz. The measured sensitivity is as around 0.78 and 1.7 mV/Pa from 100 to 10 kHz, under the biases of 2 and 4.5 V, respectively. Within the audible frequency range, the proposed device maintains the loss as less as 2.7 dB (ref. to V/Pa), under 3 dB - the commonly acceptable drop within audible frequency range.