Piezoresistive device and manufacturing processes of this device

This device, which is used to measure pressures or accelerations for example, comprises an isolation layer (32) that holds at least one piezoresistive gauge (29). The side tangents (T) of this gauge essentially make up over 90 angles with the surface (37) of the isolation layer. The device may be created using processes of wet isotropic etching, chemical anisotropic etching or isolation material growth processes.