Abstract: According to the present invention, a method for fabricating a three-dimensional acceleration sensor, comprising: providing a semiconductor substrate having first and second surfaces; forming an insulating layer on the first surface of the semiconductor substrate; forming an active layer on the insulating layer; forming a plurality of openings on the active layer at a first region, which is to be located above a movable mass with a predetermined space; selectively removing the insulating layer located under the first region in a wet-etching process through the plurality of openings; and selectively removing the active layer to form a groove separating the first region from a movable mass.