When etching rectangular convex corners of silicon using anisotropic etchants such as KOH, deformation of the edges always occurs due to undercutting. Therefore, it is necessary to correct the mass pattern for compensation. Experiments for the compensation method to prevent this phenomenon were carried out. In the result, the compensation pattern of a regular square is suitable for acceleration sensors considering space. With this consequence, silicon piezoresistive acceleration sensor with compensated square pillar type of mass has been fabricated using SDB wafer.