The present invention relates to a method for manufacturing an acceleration sensor. In the method, thin SOI-wafer structures are used, in which grooves are etched, the walls of which are oxidized. A thick layer of electrode material, covering all other material, is grown on top of the structures, after which the surface is ground and polished chemo-mechanically, thin release holes are etched in the structure, structural patterns are formed, and finally etching using a hydrofluoric acid solution is performed to release the structures intended to move and to open a capacitive gap.