Micronization of sensor is a trend of the silicon sensor development with regard to a piezoresistive silicon pressure sensor, the size of the pressure sensor diaphragm have become smaller year by year, and a microaccelerometer with a size less than $200{sim}300{mu}m$ has been realized, In this paper, we study some of the bonding processes of SCS(single crystal silicon) insulator wafer for the microaccelerometer. and their subsequent processes which might affect thermal loads. The finite element method(FEM) has been a standard numerical modeling technique extensively utilized in micro structural engineering discipline for design of SCS insulator wafers. Successful temperature distribution analysis and design of the SCS insulator wafers based on the tunneling current concept using microaccelerometer depend on the knowledge about normal mechanical properties of the SCS and $SiO_2$ layer and their control through manufacturing processes.