This paper describes the design of the developed sensing element (SE) of a micromechanical accelerometer (MMA). Devices using SE data are used to measure acceleration (apparent). SE MMA is manufactured using a technology based on operations that make up the technology of semiconductors, mainly silicon, devices, and integrated circuits. But it has a number of significant features and problems that have to be taken into account when using typical technological processes for specific micromechanical structures and systems.