A load cell is a converter that generates voltage signals when a certain force is effected in a given direction. An essential measurement device for electronic scales that indicate weight by numbers. These load cells are being applied in various areas such as daily life, distribution, laboratory and industrial. Recently the study to manufacture load cells in a more simple method while increasing performance is being persisted. In this study based on the comparison of load cells manufactured through single surface processing using strain gauges. Those manufactured through dual surface processing using strain gauges. Ultimately persist a more simple method of load cell manufacturing while increasing its performance. The elements that were compared were linearity, hysteresis, creep and eccentricity which are short tenn performance factors. The conclusion was that single surface processing showed almost identical data as that of dual surface processing, and the load cell error rate(0.005%) also excess regulation. The manufacturing time was shortened while mass-production was possible. Which indicates a development in the weighing industry.