Abstract: A micro-electro-mechanical systems (MEMS) accelerometer comprises a wafer micro-fabricated to provide a frame (10) defining an opening within which is disposed a sensing mass (14). A pair of aligned pivot beams (15) connect the mass to the frame (10) so that the axis of pivoting is displaced from the centre of gravity of the mass. At least one sensing beam (16) connects the mass (14) to the frame, the sensing beam (16) being distorted by pivoting movement of the mass (14). Distortion of the sensing beam on pivoting movement of the mass is determined, from which the acceleration of the accelerometer may be determined.