In this paper an inertial transducer developed in BESOI MEMS technology is presented. The device is suitable for low frequency observation and could represent an interesting solution to implement low cost monitoring system for applications requiring a high amount of monitoring sites and disposable devices. In particular, the sensor design and the technology adopted are presented here along with models describing the device operation. Moreover, an experimental sensor prototype is proposed and experimental results confirming the suitability of the proposed architecture and its consistence with the predicted behavior are discussed.