The fabrication of piezoelectric ZnO-based micro-electro-mechanical systems (MEMS) acoustic sensor has been reported. The sensor structure consists of a piezoelectric ZnO film deposited between two Al electrodes on a thin silicon diaphragm. A microtunnel is fabricated in the sensor structure using novel approach. This microtunnel is used to protect the diaphragm and determine the lower cut-off frequency of device. The approach presented in this paper completely removed a serious problem of microtunnel blockages during fabrication of sensors. In the developed process, the acoustic sensor fabricated using silicon-on-insulator and the Pyrex glass wafers are diced separately with same chip dimensions. Finally, both Pyrex glass and acoustic sensor chips are fitted in a jig for alignment and then anodically bonded. In reference to microtunnel blockages, the yield of the present technique is obtained as almost 100%. Also, the technique will serve as a cost-effective alternative to the present practice. The developed technique can also be used in manufacturing of similar devices where the microtunnels or microchannels are required in device structure. The technological development is supported by extensive atomic force microscopy (AFM), field emission scanning electron microscopy, Raman spectroscopy, and X-ray diffraction studies of ZnO film; glass-to-silicon bond strength measurement; resonance frequency measurement by laser doppler vibrometer; response characterization of the fabricated sensor, and scanning electron microscopy of microtunnel mouth to demonstrate the feasibility and yield of the process.