A method of manufacturing a suspension structure including providing a substrate, forming a hole and a sacrificial layer filling the hole on the substrate, forming a patterned photoresist layer on the substrate and the sacrificial layer, the patterned photoresist layer exposing a part of the substrate and the sacrificial layer, forming a structure layer on the substrate, the patterned photoresist layer, and the sacrificial layer, performing a lift off process to remove the patterned photoresist layer and the structure layer above the photoresist pattern, and performing a dry etch process to remove the sacrificial layer in order to make the structure layer and the hole become the suspension structure and the chamber.