A novel resonator for accelerometer with sensing and actuating combs was designed and fabricated based on microelectromechanical system (MEMS) process. Driving force and demand voltage of the resonator were analyzed by analytical method and FiniteElement Method (FEM). Sensing capacitance on resonance state and Qfactor under atmosphere was calculated by these two methods. The microfabrication process was planned and realized using MEMS (Microelectromechanical System) method. The testing results show the performance of the resonator is high; the natural frequency of the resonator is 54 523.5 Hz, which has the error of 13.6％ with the theorical value.