A structure of a micro electro mechanical system and a manufacturing method are provided, the structure and manufacturing method is adapted for an optical interference display cell. The structure of the optical interference display cell includes a first electrode, a second electrode and posts. The second electrode comprises a conductive layer covered by a material layer and is arranged about parallel with the first electrode. The support is located between the first plate and the second plate and a cavity is formed. In the release etch process of manufacturing the structure, the material layer protects the conductive layer from the damage by an etching reagent. The material layer also protects the conductive layer from the damage from the oxygen and moisture in the air.