For the purpose of improving the precision of the inertial guidance system, it is necessary to enhance the accuracy of the accelerometer. Combining the micro-fabrication processes with resonant sensor technology, a high-resolution inertial-grade novel micro resonant accelerometer is studied. Based on the detecting theory of the resonant sensors, the accelerometer is designed, fabricated, and tested. The accelerometer consists of one proofmass, two micro leverages and two double-ended-tuning-fork (DETF) resonators. The sensing principle of this accelerometer is based on that the natural frequency of the DETF resonator shifts with its axial load which is caused by inertial force. The push-pull configuration of the DETF is for temperature compensation. The two-stage micro leverage mechanisms are employed to amplify the force and increase the sensitivity of the accelerometer. The micro leverage and the resonator are modeled for static analysis and nonlinear modal analysis via theory method and finite element method (FEM), respectively. The geometrical parameters of them are optimized. The amplification factor of the leverage is 102, and the sensitivity of the resonator on theory is about 62 Hz/g. The samples of the accelerometer are fabricated with deep reactive ion etching (DRIE) technology which can get a high-aspect ratio structure for contributing a greater sensing-capacitance. The measuring results of the samples by scanning electron microscopy (SEM) show that the process is feasible, because of the complete structure, the sound combs and micro leverages, and the acceptable errors. The frequency of the resonator and the sensitivity of the accelerometer are tested via printed circuit board (PCB), respectively. The result of the test shows that the frequency of the push-resonator is about 54 530 Hz and the sensitivity of the accelerometer is about 55 Hz/g. The amplification factor of the leverage is calculated more accurately because the coupling of the two stages leverage is considered during derivation of the analysis formula. In addition, the novel differential structure of the accelerometer can greatly improve the sensitivity of the accelerometers.