Abstract: In order to design an optical accelerometer with high sensitivity, good stability and easy testing, a wavelength modulation detection module with low requirement for light source stability and strong noise immunity is selected. Based on the established optical model, the main factors, such as the number of moving gratings, the grating spacing and the grating thickness, are analyzed. According to the changing law of the transmission spectrum, the model size and structure of the accelerometer are obtained. Based on the micro machining conditions, the micro mechanical structure of accelerometer is designed. The functional characteristics of the proposed sensor based on simulation results are as follows: a mechanical sensitivity of 3.83 μm/g, an optical sensitivity of 0.52 μm/g, a resolution of 19×10^–6g and a resonance frequuency of 471 Hz. The proposed high resolμtion accelerometer is suitable for vibration monitoring in strong magnetic field and remote control environment.