A novel structure is proposed to design accelerometer, that is, two parallel cantilever beams are selected instead of single-beam, which would effectively improve accelerometer’s sensitivity. The novel structure can be integrated fabricated, which is suit for lot manufacturing. The characteristic parameters of the microstructure are analyzed by ANSYS. It can be concluded that the sensitivity is, anti-overload capacity is 1e5g, measuring range is±20g.The microstructure is manufactured by means of the silicon-on-insulator craft and the thickness of the beam is 20 um, the length is 3500 um. The test results show that the resonance frequency is 1840Hz, which is consistent with the results of the calculation and simulation.