The advantages of micromachining over conventional fabrication include precise dimensional control, integration of on-chip circuits and potential low cost owning to batch processing. Fabrication microspeaker for hearing instrument application using MEMS technology is challenging because of certain critical requirements, including their small size, low driving voltage, high output sound pressure level, flat frequency response and low energy consumption. A small in size, lightweight, and low cost microspeaker is demanded for application such as cellular phones and hearing aids. The device consist of two part; first parts is a micromachined polyimide membrane as the sound generating plate, where thevoice coil placed on the top of membrane, and the coil is a single loop voice coil. The second part is back plate permanent magnet. The disc permanent magnet bonded on acoustic hole plate is Neodymium-Iron-Boron (NdFeB) with magnetization of 1.45 T, diameter 1.6 mm, and thickness 0.8 mm. The fabrication process and performance of the first result device is discussed, and the thickness of electroplated single loop voice coil copper 10 mm and acoustic hole bonded together. The total size of the microspeaker chip is 5 mm x 5 mm x 1.5 mm, polyimide membrane thickness 2 mm.