The major problems associated with the manufacturing processes of the microaccelerometer based on the tunneling current concept is the residual stress. This paper deals with finite element analysis of residual stress causing pop up phenomenon which are induced in micromachining processes for a microaccelerometers sensor using silicon on insulator(SOI) wafer. After heating the tunnel gap up to $100^{circ}C$and get it through cooling process and the additional beam up to $80^{circ}C$get it through the cooling process. We learn the residual stress of each shape and compare the results with each other, after heating the tunnel gap up to $400^{circ}Cduring$ the Pt deposition process. The equivalent stresses produced during the heating process of focused ion beam(FIB) cut was also to be about $0.02~0.25Pa/^{circ}C$and cooling process the gradient of residual stresses of about $8.4{times}10^2Pa/{mu}m$ still at cantilever beam and connected part of paddle. We want to seek after the real cause of this pop up phenomenon and diminish this by change manufacturing processes of microaccelerometer sensors.