A high precision micromechanical accelerometer comprises a layered structure of five (5) semiconductor wafers insulated from one another by thin oxide layers. The accelerometer is formed by first connecting a coverplate and a baseplate to associated insulating plates. Counter-electrodes, produced by anisotropic etching from the respective insulating plates, are fixed to the coverplate and the baseplate respectively. The counter-electrodes are contactable through the cover or baseplate via contact windows. A central wafer contains a unilaterally linked mass (pendulum) that is also produced by anisotropic etching and which serves as a movable central electrode of a differential capacitor. The layered structure is hermetically sealed by semiconductor fusion bonding. A stepped gradation from the top is formed at a wafer edge region for attaching contact pads to individual wafers to permit electrical contacting of individual wafers. The invention permits fabrication of a .mu.B device characterized by extremely small leakage capacitances and high temperature stability.