The invention provides an acoustic-electro conversion 
chip of a silk-
ribbon microphone, which is made by a 
semiconductor process technology and a micro electro mechanical technology. The acoustic-electro conversion 
chip comprises a supporting frame layer and a response unit layer which is arranged on a supporting frame and is used for transforming 
acoustic energy into an induced 
electromotive force which can be output for application, wherein the response unit is provided with an insulating diaphragm layer and a 
voice coil film which is arranged on the diaphragm and can be conductive; the diaphragm comprises a vibration area which can deform under the action of the 
acoustic energy and a fixed area which is connected to the supporting frame; and the 
voice coil film comprises two voice coils which are wound in the same direction in a rectangular shape from inside to outside, and each 
voice coil comprises a plurality of first vertical sections which are vertical to a field direction and positioned in the vibration area and can generate the induced 
electromotive force by displacement. By virtue of the design, the sensibility of the voice coil film can be increased, and the 
frequency response characteristics of the silk-
ribbon microphone can be effectively enhanced.