In this paper, we propose a piezoresistive accelerometer with the film- island structure, whose working range is up to 100,000g. Compared with the beam-island structure, the film-island structure has some advantages. With the film squeezed, the damping and the stiffness increase whereas the transverse sensitivity decreases. The fragmentation can be avoided in the overload situation. The damping characteristics, which are crucial for this accelerometer design, are theoretically analyzed in depth, and are verified by FEM simulation with ANSYS.