<p>Acoustic sensing applications are being actively explored across a wide range of fields, including consumer electronics, biomedical devices, industrial applications, space technology, and military-grade equipment. In the past, the electret condenser microphone (ECM) was the primary technology used for sound detection. However, advancements in micro-electro-mechanical systems (MEMS) acoustic sensors have transformed the landscape. With the stabilization of MEMS manufacturing processes, these sensors are now increasingly integrated into mobile phones, wearable devices, Bluetooth headsets, hearing aids, digital cameras, automotive voice control systems, and environmental monitoring equipment. Developing silicon MEMS acoustic sensors may seem straightforward, but it involves addressing a range of complex and inherent challenges. This paper provides a comprehensive overview of the materials and technologies involved in the development of MEMS acoustic sensors. We discuss various sensing mechanisms, including piezoresistive, capacitive, piezoelectric, triboelectric, optical, and Spin-MEMS technologies. Additionally, we outline the design techniques used in sensor development. Furthermore, we explore AI-based methods to improve sensor sensitivity and examine the operational parameters of commercial MEMS microphones.</p>