PURPOSE: To obtain such a highly efficient accelerometer that the stress of a beam from which a weight section is hung can be efficiently controlled and the material constituting the beam effectively functions as an etching mask.

CONSTITUTION: In the title accelerometer, a weight section 15 which receives acceleration is hung from a beam 16 in a fixing section 14 which surrounds the section 15 with a space in between and the sections 15 and 14 are connected to each other through an upper electrode 6 composed of an elastic conductor. In addition, a detection electrode 4 is provided on the section 14 in a state where the electrode 4 is in contact with the electrode 6. The beam 16 is composed of a platy body manufactured by coating a metallic thin film 9 with thin films 8 and 11 of silicon carbide, silicon nitride, titanium nitride, or silicon oxide or a platy body consisting of a composite film of the metallic thin film 9 and thin film 8 of silicon carbide, silicon nitride, titanium nitride, or silicon oxide.