Abstract: An accelerometer is provided using at least one sensor with flat pendular structure formed by micro-machining a fine monocrystal wafer and comprising a flat mobile mass suspended from the rest of the structure by means of two thin parallel strips situated on each side of the mass. The mass comprises at least one mobile capacitor plate disposed between two fixed capacitor plates provided on the fixed part of the structure. The mobile plate is brought to a voltage V.sub.O, whereas the fixed plates are respectively brought to voltages V.sub.1 and V.sub.2 which are capable of generating an electrostatic return force on the mobile mass.