manufacture and test results of a MEMS accelerometer with low thermal-mechanical noise and high sensitivity is presented.This acceleration sensor is based on comb finger capacitance testing and realized by bulk silicon process.There are 210 pairs of comb finger in the acceleration sensor.This sensor does not need vacuum package to achieve low thermal-mechanical noise.The theoretic value of thermal-mechanical noise is 0.018 μg/ Hz.The test result shows that the Q factor achieves 455.06 in atmosphere package and without damping holes