Sensors which can detect minimal acceleration such as ± 9.8 m/sec2 in longitudinal and lateral direction of a vehicle, for DC to 20 Hz range, are required to control ABS (anti-lock braking system) or suspension system.To fulfill these requirements, we have developed a one-dimensional acceleration sensor, using magnetic fluid, to control the vehicle. In 1992, we submitted a paper on this sensor at the SAE International Congress and Exposition. Based on this one-dimensional acceleration sensor, we have developed an acceleration sensor which can detect two dimensional acceleration using a single inertia mass.This sensor is compact and can detect minimal acceleration with high accuracy. Spring and damping functions were obtained via the adoption of magnetic fluid, as in the case of the former one-dimensional acceleration sensor. This sensor can sustain mechanical shocks.