Accelerometers have been exploited widely in various fields from monitoring vibration of precision machines to detecting an earthquake wave. The precision calibration of the accelerometers is required to maintain the measurement reliability when measuring the vibration of objects with accelerometers for modal analysis. Among evaluation factors for determining sensitivity of accelerometers, phase delay term should be also considered for accurate calibration. In this paper, a new calibration system of accelerometers capable of measuring phase delay as well as magnitude of its sensitivity was proposed and realized in the frequency range of 20 Hz to 5 kHz.