Abstract: A method of manufacturing a semiconductor acceleration includes oxidizing a silicon wafer, removing the oxide film and underlying silicon in a U-shaped pattern at a front surface of the wafer by etching to form a portion that is to become a cantilever, depositing a thin metal film covering the U-shaped pattern that is to become the cantilever, etching a recessed portion in the rear surface of the silicon wafer encompassing the U-shaped pattern, thereby forming the cantilever, dicing the silicon wafer into chips, and removing at least part of the thin metal film, thereby releasing the cantilever.