Silicon on insulator(SOI) wafer is used in a variety of microsensor applications in which thermal deformations and other mechanical effects may dominate device Performance. One of major Problems associated with the manufacturing Processes of the microaccelerometer based on the tunneling current concept is thermal deformations and thermal stresses. This paper deals with finite element analysis(FEA) of residual thermal deformations causing popping up, which are induced in micrormaching processes of a microaccelerometer. The reason for this Popping up phenomenon in manufacturing processes of microaccelerometer may be the bending of the whole wafer or it may come from the way the underetching occurs. We want to seek after the real cause of this popping up phenomenon and diminish this by changing manufacturing processes of mic개accelerometer. In microaccelerometer manufacturing process, this paper intend to find thermal deformation change of the temperature distribution by tunnel gap and additional beams. The thermal behaviors analysis intend to use ANSYS V5.5.3.