The　dynamic　response　of　a　piezoresistive　high　g＇s　micro　electromechanical　system　(MEMS)　accelerometer　under　a　sine　pulse　of　acceleration　with　100,000　g＇s　peak　was　simulated　by　using　finite　element　method　(FEM).　Firstly,　a　multi-segments-plates-approximate　model　of　curved　surface　damping　suitable　for　this　component　was　established.　Subsequently,　the　effects　of　damping　gap　width　and　the　characteristics　of　damping　media　on　the　dynamic　shock　response　of　component　were　studied　with　ANSYS　FEM　technology.　Results　show　that　the　dynamic　responses　of　component　were　in　fact　the　superposition　of　the　forced　vibration　with　dynamic　shock　and　vibration　of　cantilever　in　its　inherent　frequency.　When　the　damping　gap　width　was　very　small,　output　result　behaved　as　the　forced　vibration　under　dynamic　shock.　With　the　increase　of　damping　gap　width,　the　vibration　of　cantilever　became　more　outstanding　and　the　peak　output　voltage　increased　linearly　while　the　time　corresponding　to　the　peak　output　voltage　decreased　nonlinearly.　Under　the　same　conditions,　with　higher　viscosity　coefficient　of　damping　media,　the　output　response　curve　became　smoother,　besides　the　peak　voltage　became　lower.　Therefore,　in　air　damping　media,　the　damping　gap　width　at　the　beam　bottom　should　be　controlled　between　0.5　μn　and　0.65　μm　to　gain　the　best　dynamic　response.