In this paper, a silicon piezoresistive accelerometer is designed and fabricated using a silicon direct bonded wafer. The accelerometer consists of a seismic mass and four cantilevers, and is fabricated mainly by the anisotropic etching method using EPW as an etchant. The measured sensitivity and the resonant frequency are 0.02 mV/V.g and 3.4 kHz, respectively. The nonlinearity is less than $pm$0.3% of the full scale of the output.