In this paper, a newly developed accelerometer based on the principle of area changeable capacitance is presented at the first time. The movable mass is designed as many bars connected together and suspended by elastic beams. Two comb-shaped fixed electrodes with their fingers side by side are alternately placed under the mass. The mass moves in the direction parallel with the substrate plane under the effect of acceleration. The movable mass and fixed electrodes compose a differential capacitor unit. It is concluded by theoretical analysis that the signal of the acceleration is only proportionally related to the area between movable mass and fixed electrodes but not related to the gap between them. The parasitic capacitance C_p between the mass and fixed electrodes and C_B induced by boundary effect both lower the sensitivity of the accelerometer by about 20 % , and lead to a vertical effect on accelerometer that could be ignored if compared with the sensitivity. The quasi-LIGA technology with Ni as structure layer and Cu as sacrificial layer is used to fabricate the sensor chips. The fixed electrodes are fabricated on a glass substrate. A Cu sacrificial layer used to determine the gap between the mass and fixed electrodes is then electroplated with the fixed electrodes layer. Finally, the movable Ni mass is also electroplated with the Cu layer and is released after selective etch of the Cu layer. After packaging in IC ceramic die under atmosphere, the accelerometer is put on avibrator to be tested under a frequency of 25 Hz. The output signal is connected to the interface circuit with electric wires. The experimental results show that the accelerometer has typical sensitivity of 58.1 mV/ (m·s^-2) and non-linearity of 4% FS in operating range of 20 m/s². The obtained non-linearity is not ideal and the reason is discussed based on experimental conditions