Polydimethylsiloxane is a silicone rubber. It has a unique flexibility, resulting in one of the lowest glass-transition temperatures of any polymer. Furthermore, it shows a low elasticity change versus temperature, a high thermal stability, chemical inertness, dielectric stability, shear stability and high compressibility. Because of its high flexibility and the very low drift of its properties with time and temperature, polydimethylsiloxane could be well suited for mechanical sensors, such as accelerometers. A novel capacitive accelerometer with polydimethylsiloxane layers as springs has been realized. The obtained measurement results are promising and show a good correspondence with the theoretical values.