A sensor having high sensitivity is formed using a suspended structure with a high-density tungsten core. To manufacture it, a sacrificial layer of silicon oxide, a polycrystal silicon layer, a tungsten layer and a silicon carbide layer are deposited in succession over a single crystal silicon body. The suspended structure is defined by selectively removing the silicon carbide, tungsten and polycrystal silicon layers. Then spacers of silicon carbide are formed which cover the uncovered ends of the tungsten layer, and the sacrificial layer is then removed.