It is an object of the present invention to provide a vibrating plate of a dynamic microphone and a method of manufacturing the vibrating plate. The vibrating plate includes a center dome and a sub-dome which includes a damping thin film having stable quality.Referring to FIG. 1d, the method of manufacturing the vibrating plate 1 includes the step of temporally fixing the vibrating plate 1 having the center dome 10 and the sub-dome 20 on a rotating pedestal 40, and the step of applying an ultraviolet curing-resin without volatile components 50 to form a continuous streak-pattern on the whole inner circumference of the sub-dome 20 with the resin, and the step of conforming the ultraviolet curing-resin 50 to the dome surface of the sub-dome 20 with the resin 50 spontaneously falling along the curved surface of the sub-dome 20 without centrifugal force, and the step of forming the resin 50 to the thin film with the resin spreading as far as the outer circumference 20b of the sub-dome 20 by centrifugal force, and the step of hardening the resin 50 by emitting ultraviolet rays to form the damping thin film 50a.