Methods for creating at least one micro-electromechanical (MEMS) structure in a silicon-on-insulator (SOI) wafer. The SOI wafer with an extra layer of oxide is etched according to a predefined pattern. A layer of oxide is deposited over exposed surfaces. An etchant selectively removes the oxide to expose the SOI wafer substrate. A portion of the SOI substrate under at least one MEMS structure is removed, thereby releasing the MEMS structure to be used in the formation of an accelerometer.
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