Purpose: This research explored the use of Wireless Micro Electro Mechanical Systems (MEMS) sensors to analysis the difference of tennis open forehand top spin. Subjects: The elite athlete is ranked number 9 of man single in Taiwan and the sub-elite is ranked the third of group in Taiwan. Methods: Underneath the racket is placed a wireless Micro Electro Mechanical Systems (MEMS) sensors which includes a tri-axis accelerometer. The sample is taken on the frequency of 3333Hz. When athletes strike forehand cut racket, sensors capture measuring point of numerical data, and statistical analysis. Results: 1. Two of the contestants not worn and wear sensors in ball speed, paired t testing, no significant differences. 2. Number of vibration frequency distribution in the Y, Z axes of the elite athlete, at high frequencies there are more vibration phenomena in the racket acceleration spectrum, while the sub-elite athlete, there was no vibration. The elite athlete of the X-axis, are less obvious vibration sub-elite athlete in the high frequency vibration. 3. From the test of racket vibration time, verification revealed that the elite athlete and the sub-elite have obviously difference. 4. The analysis of racket time zone, it indicates that athletes have obviously difference during the max and min average values on X, Y and Z axis. The result showed that the elite athlete hit the tennis obviously on the center of the racket,the striking speed was faster and the hitting power was stronger. Discussions: 1.Wear sensors will not affect the athletes’ performance. 2. The elite athlete hit the ball obviously focused on the sweet spot, and a faster swing speed, hitting power. 3. In the vibration time, it indicates that the elite athlete has longer period than the sub-elite. It means that the elite athletes are significantly better than the sub-elite. 4. From the time zone of the racket, the max and min average in tri-axis get obviously difference paired F and t test. The elite athlete gets more power in a flash hitting the speed of the top spin was faster and gets better control in striking.