the present invention is presented in detail on the basis of the specific embodiments described in the following . fig1 shows a cross section through a layer stack in a specific embodiment of a motion sensor according to the present invention . a micromechanical component having an anodically bonded cap and backside contacting through the substrate is known from german patent application no . de 10104868 . the backside of the substrate is suited for semiconductor processing . in this instance , first the schematic structure of such a micromechanical component is shown . represented are made up of a base wafer 1 , a sensor substrate 2 having contact passages , so - called via contacts 4 , which electrically connect a surface - micromechanical structure 3 , in this example a triaxial acceleration sensor 3 , to contact surfaces , that is , bonding pads 5 a . according to the present invention , a circuit 6 is now deposited on the surface of the sensor chip , i . e . on the backside of substrate 2 , with the aid of which it is possible via magnetoresistive converters to measure an external magnetic field even in the orientation ( electrical compass ). magnetoresistive circuit 6 is electrically connected to bonding pads 5 b . the processing for the compass structure is technologically compatible with the back - end processing of the inertial sensor components . in particular , a thermal and chemical compatibility is achievable in the process . fundamentally , the combination according to the present invention of an electronic compass and a multiaxial acceleration sensor is not limited to the so - called mpt construction described above . the combination can be implemented in principle if the topography and the thermal load capacity of the surface - micromechanical structures allow for the mr layers to be processed further ( mr : magnetoresistive ). in another exemplary embodiment , which is not shown here in a drawing , the acceleration sensor is initially provided on a substrate in a surface - micromechanical construction . the acceleration sensor is provided with a thin - layer encapsulation , made up of one or several layers , which is deposited over the micromechanical structures . the thin - layer encapsulation has as the uppermost layer a semiconductor layer , which is suited for further processing in semiconductor processes . this may be , for example , an epitactically deposited silicon layer . on or in this semiconductor layer , the magnetoresistive circuit 6 , manufactured by planar technique for example , is now provided . the design of an mr circuit that is suited for a motion sensor according to the present invention is known from the related art ( e . g . application node “ electronic compass design using kmz51 and kmz52 ”, an00022 , philips semiconductors ). fig2 shows the top view of a motion sensor according to the present invention . a motion sensor is shown in a top view having electrical connections 5 a , to which an evaluation circuit for the acceleration sensor is connected . mr circuit 6 ( here shown in a highly simplified manner ) is deposited above the micromechanical structure of the acceleration sensor , which lies buried under the visible surface as shown in fig1 . the example shown here is a wheatstone bridge made of a magnetoresistive material known from the related art . the magnetoresistive material may be , for example , an alloy of high magnetic permeability , made up of 78 % nickel and 21 . 5 % soft iron , manganese and molybdenum and other materials as it is also used for transformer cores . the design of structure 2 is known from the related art . structure 2 can be electrically contacted via bonding pads 5 b , to which the blocks of an evaluation circuit for the magnetic field sensor are connected . acceleration sensor 3 and mr circuit 6 may also be connected to a common integrated evaluation circuit . in this manner , a motion sensor in the form of a sensor - fused system made up of an acceleration sensor and an electric compass is created on the smallest possible space .