Linear accelerometer comprising a fixed part, a rotationally moving part in the plane of the accelerometer around an axis of rotation orthogonal to the plane of the accelerometer, the moving part comprising a centre of gravity distinct from the point of intersection of the axis of rotation and the plane of the accelerometer, means forming pivot link between the moving part and the fixed part, means for detecting the displacement of the moving part with respect to the fixed part, means for viscous damping the displacement of the moving part in said plane, said viscous damping means comprising interdigitated combs, at least one first comb on the moving part and at least one second comb on the fixed part (2), the first comb and the second comb being interdigitated.