High-performance medical acoustic sensors are essential in medical equipment and diagnosis. Commercially available medical acoustic sensors are capacitive and piezoelectric types. When they are used to detect heart sound signals, there is attenuation and distortion due to the sound transmission between different media. This paper proposes a new bionic acoustic sensor based on the fish ear structure. Through theoretical analysis and finite element simulation, the optimal parameters of the sensitive structure are determined. The sensor is fabricated using microelectromechanical systems (MEMS) technology, and is encapsulated in castor oil, which has an acoustic impedance close to the human body. An electroacoustic test platform is built to test the performance of the sensor. The results showed that the MEMS bionic sensor operated with a bandwidth of 20–2k Hz. Its linearity and frequency responses were better than the electret microphone. In addition, the sensor was tested for heart sound collection application to verify its effectiveness. The proposed sensor can be effectively used in clinical auscultation and has a high SNR.