The invention relates to a capacitance type accelerometer and a method of manufacturing the same. The capacitance type accelerometer has a first silicon plate (2,7) formed as having a movable electrode part (7) which is moved according to acceleration, two second silicon plates (1, 3) which are disposed on both sides of the first silicon plate with a certain separation distance, and thermal oxide films (4, 5) which are respectively disposed between the first silicon plate except the movable electrode part (7) and the two second silicon plates (1, 3) and stick the first silicon plate (2) except the movable electrode and the two second silicon plates together. The process of manufacturing the capacitance type accelerometer is made by processing and cutting a wafer by dicing saw without coming into the accelerometer of cutting chips or cutting water.