A new type of magnetometer-accelerometer is developed with a silicon micromachining. The operation principle of the sensor is based on the well known Lorentz force caused by the interaction of a current and an external magnetic field on a suspended conducting beam. To realize a new resonant micro sensor detecting both acceleration and the geomagnetic field simultaneously, a conducting line is formed on a spring part of a silicon accelerometer having two mass plates. And a new Samsung MEMS fabrication process is developed for this sensor. The process uses a silicon-on-glass (SOG) wafer, an inverted SOG wafer, and a gold-silicon eutectic bonding for the wafer-level hermetic packaging. To operate the sensor, an ac current of its mechanical resonant frequency is driven through the conducting line. Totally 1 mW is consumed in the current driving element. This newly developed sensor is enough for the 10 degree electronic display of the orientation angle and can be used in a portable navigator such as SmartPhones and PDAs that need a small, low cost and low power electronic compass.