Accumulation MOS capacitor is more linear than inversion MOS capacitor and is almost independent of the operation frequency. In this paper, we present first the formation mechanism of the plateau, observed in the C-V characteristic of the strained-Si NMOS capacitor, and then a physical model for strained-Si NMOS capacitor in accumulation region. The results from the model show to be in excellent agreement with the experimental data. The proposed model can provide valuable reference for the strained-Si device design, and is has been implemented in the software for extracting the parameter of strained-Si MOSFET.