The invention relates to a super-low micro-pressure sensor of 0-100pa single-chip silicon based SOI, which has the advantages of comparatively high sensitivity and linearity, high-temperature resistance, simple technique, good consistency, low production cost and being suitable for mass production. Therefore, the invention also provides a method for processing the sensor. The chips includes an N-shaped or P-shaped silicon substrate (1), two sides of which are covered with an insulation layer (2), a polysilicon layer (3) is deposited on the surface of the insulation layer (2); the surface of the polysilicon layer is a silicon dioxide layer (4), the surface of which is a polysilicon film layer which can generate polysilicon piezo-resistance (5); polysilicon inner lead (6) doped with dense boron is connected with the resistance (5); the surface of the polysilicon internal lead (6) is covered with aluminum lead (7); the back of the chip is provided with a square-shaped opening (10); polysilicon is taken as the substrate (1), which then goes through the processes of photoetching, depositing, injecting by adopting an ion beam machine, annealing, feeding dry oxygen-wet oxygen-dry oxygen, photoetching, TMAH wet etching or RIE dry etching, photoetching, dense-boron dispreading, front steaming and plating aluminm film, leading-out weld feet and wet-etching, etc.