Provided are a microbolometer having a cantilever structure and a method of manufacturing the same, and more particularly, a microbolometer having a three-dimensional cantilever structure, which is improved from a conventional two-dimensional cantilever structure, and a method of manufacturing the same. The method includes providing a substrate including a read-out integrated circuit and a reflective layer for forming an absorption structure, forming a sacrificial layer on the substrate, forming a cantilever structure having an uneven cross-section in the sacrificial layer, forming a sensor part isolated from the substrate by the cantilever structure, and removing the sacrificial layer.