The resonance phenomenon is suppressed by adjusting the damping of the comb accelerometer structure to widen the frequency bandwidth of the capacitive accelerometer. The capacitive accelerometer with asymmetrical combs, fabricated with DRIE and anodic bonding, is presented. The damping category of the accelerometer is introduced, in which the squeeze-film damping coefficient and the damping ratio factor are detailed. The damping ratio factor of the accelerometer, measured by a vibration method, is 0.17. The damping ratio factor of the optimized structure is calculated of 0.15 to 0.18 with the change of experiential modulus C from 25 to 30, theoretically.