The acceleration sensor is formed in a monocrystalline silicon wafer forming part of a dedicated SOI substrate presenting a first and second monocrystalline silicon wafer separated by an insulting layer having an air gap. A well is formed in the second wafer over the air gap and is subsequently trenched up to the air gap to release the monocrystalline silicon mass forming the movable mass of the sensor; the movable mass has two numbers of movable electrodes facing respective pluralities of fixed electrodes. In the idle condition, each movable electrode is separated by different distances from the two fixed electrodes facing the movable electrode.