A physical sensor includes: a substrate having a silicon layer, an oxide film and a support layer; and a sensor portion having movable and fixed electrodes and a lower electrode. The movable electrode is supported by a beam on the support layer. The fixed electrode faces the movable electrode. The lower electrode is disposed on the support layer and faces the movable electrode. The physical sensor detects horizontal physical quantity based on a capacitance between the movable and fixed electrodes, and vertical physical quantity based on a capacitance between the movable and lower electrodes. The beam includes vertical and horizontal beams. The thickness of the vertical beam is smaller than the thickness of the horizontal beam.