For the design of micro accelerometer, differential-pair sensing finger with gap-closing type is used to reduce the coupling effect; and a novel symmetric layout of suspension is proposed to eliminate the mismatch of spring constants in X and Y axes resulted from size deviation during fabrication, which would simplify the sensing circuit design. Furthermore, through the commercial finite-element-analysis (FEA) software ANSYSR, performances of micro accelerometer including stiffness, residual stress, self-test micro-actuator, and operation bandwidth are simulated and discussed for further verification. In order to achieve high sensitivity of micro accelerometer in the constrained die-area, the sizes of sensing fingers are optimized, and the performance shows that sensitivities of micro accelerometers with single axis design and two axes design can reach to 0.85 fF/G and 1.7 fF/G, respectively.