According to the inland micro electro-mechanical system (MEMS) process technique level, a design platform of piezoresistive micro electro-mechanical accelerometer is given. This platform is much more adaptable to the inland designer compared with the current MEMS CAD software. The design flow is presented in detail, and the key techique in the platform is analyzed amply. The structure design methodology is exemplified in the design of a piezoresistive accelerometer, and the accelerometer is the optimized structure for the given performance requirements. The accelerometer is now being manufactured.