The resolution of the accelerometer, fabricated with MEMS technology is mainly affected by mechanical and electrical noise. To reduce mechanical noise, we have to increase mass of the structure part and quality factor related with the degree of vacuum packaging. On the other hand, to increase mass of the structure part, the thickness of the structure must be increased and ICP-RIE is used to fabricate the high aspect ratio structure. At this time, footing effect make the sensitivity of the accelerometer decreasing. This paper presents a hybrid SOG(Silicon On Glass) Process to fabricate a lateral silicon accelerometer with differential capacitance sensing scheme which has been designed and simulated. Using hybrid SOG Process, we could make it a real to increase the structural thickness and to prevent the footing effect by deposition of metal layer at the bottom of the structure. Moreover, we bonded glass wafer to structure wafer anodically, so we could realize the vacuum packaging at wafer level. Through this way, we could have an idea of controlling of quality factor.