A semiconductor acceleration sensor capable of reducing a leakage current and manufacturing method thereof is disclosed. A beam structure is disposed on a silicon substrate. The beam structure has a movable section, and the movable section is disposed spaced at a prescribed distance above silicon substrate. A movable electrode section is formed in one portion of movable section. Fixed electrodes made of an impurity diffusion layer are formed in silicon substrate to correspond to both sides of a movable electrode section. A peripheral circuit is formed in silicon substrate. The beam structure and the peripheral circuit are electrically connected by an electroconductive thin film, made of polysilicon. Then, when a voltage is applied to the beam structure, and a voltage is applied to both fixed electrodes, an inversion layer is formed, and an electrical current flows between the fixed electrodes. In the case where an acceleration is received and movable section is displaced, the electrical current flowing between the fixed electrodes changes.