Abstract: This paper designed an NEMS acoustic sensor based on the quantum tunnelling effect of AlAs/InGaAs/GaAs,and it was simulated by ANSYS for the location of the sensitive unit.With the fabrication technology,double air bridges and Au/Ge/Ni alloyed system had been introduced to deduce the effect of capacitance and resistor respectively;on the detailed process,the resonant tunnelling structure（RTS） and the cantilever structure are fabricated on the same wafer by control-hole technology.Elementary measurement had been conducted, which shown the sensor’s frequency response was consistent well with simulation,and it had good linearity characteristic at 1.3 KHz.