In this paper, presented are design, analysis, and experimental result of a tunable surface micromachined resonant accelerometer, ACRC-RXL. Also fabrication process of mechanical structure is illustrated. We used 40[μm] thick epitaxially grown polysilicon as structural layer and sealing area. With the exception of the CMP process, for smoothing the bonding area, the fabrication processes are simple as the conventional surface micromachining process. Experimental results show that the developed accelerometer has a performance of bias stability about 0.5mg and dynamic range over 10g.