A silicon microaccelerometer is designed and fabricated using silicon epitaxial layers for automotive electronic airbag applications. A cantilever structure is chosen for high sensitivity and piezoresistive detection method is adopted for circuit simplicity and low cost. An optimum design is used to find optimum microstructure sizes for maximum sensitivity subject to performance requirements and design constraints on natural frequency, damping ratio, maximum allowable stress and microfabrication limitations. The microaccelerometer is fabricated by micromachining processing steps, composed of material-selective and orientation-dependent chemical etching techniques. Fabricated prototype shows a sensitivity of 88.6$mu extrm{V}$/g within a resonant frequency of 1.75KHz. Estimated performance of the microaccelerometer is compared with measured one. Discrepancy between the theoretical values and the experimental values is discussed together with possible sources of the errors.