Aiming at the disadvantages of the complicated structure and complicated signal resolution of the traditional microoptoelectromechanical systems (MOEMS) optical acceleration sensor, a MOEMS accelerometer with light intensity difference for acceleration measurement based on the SOI process is designed in this paper. The main light intensity modulation component of the sensor is a 90°Vtype mirror. Three optical fiber channels are integrated at the corresponding position of the Vtype mirror, and the incident light is reflected into the two output fiber channels by the Vtype mirror. The acceleration is detected by the light intensity difference entering the two fiber channels. All parts of the device are integrated on a single SOI wafer and fabricated by a deep etching process. Compared with the traditional sensors, the proposed sensors have the advantages of simple process, antielectromagnetic interference and effective suppression of common mode signals. The test results show the accelerometer has the micromechanical sensitivity of 0.077 7 μm/g(g=9.8 m/s2),the resonant frequency of 1.79 kHz, and the sensor sensitivity of 5.46 mV/g.