A micromechanical Silicon Resonant Accelerometer (SRA) prototype fabricated by Deep Dry Silicon on Glass (DDSOG) process was presented. The amplification of single-stage microlever in the SRA to the interial force was researched,then it pointed out that the scale factor of SRA is proportional to the system amplification factor n.The theoretical model of single-stage microlever in SRA was established, and the formulas for microlever amplification factor A and axial stiffness K were derived. On this base, the formula for system amplification factor n was also derived. According to the formula, the theoretical value of system amplification factor n for SRA prototype is calculated to be 21.820. As a comparison,its simulation value of 19 is also achieved by the Finite Element Analysis (FEA). The practical test for the SRA prototype was performed,which shows that the scale factor of the SRA is 143 Hz/g and the system amplification factor is 25.466. As compared with the theoretical value,the errors of simulation and test results are 14.8% and 14.3%,respectively, which are within the accepta-ble range.