ELT(Emergency Locator Transmitter) is used to send distress signal in the event of an aircraft crash. It is very useful but the ELT may transmit wrong signal caused by misjudging between crash and hard-landing. The reason of this problem is the low accuracy of the mechanical G-switch currently in use. To improve the ELT, we developed an ELT system using the MEMS(Micro Electro-Mechanical Sensor) accelerometer. The ELT system consists of acceleration data acquisition/analysis system, program of crash recognition, and GPS receiving system for the position information of an aircraft crash site. A free-drop table was developed for verification of the ELT system. The free-drop table was designed to replicate the acceleration and the pulse duration of the hard landing and the crash. By using the free-drop table, we showed that the ELT system performed well.