In connection with the development of an accelerometer for measuring the loads on airplanes in free flight a study of the theory of such instruments has been made, and the results of this study are summarized in this report. A portion of the analysis deals particularly with the sources of error and with the limitations placed on the location of the instrument in the airplane. The discussion of the dynamics of the accelerometer includes a study of its theoretical motions and of the way in which they are affected by the natural period of vibration and by the damping, together with a report of some experiments on the effect of forced vibrations on the record.