Since the center of mass (CoM) is related to ground reaction force (GRF), the CoM position is expected to be used in evaluation of walking ability. The purpose of this study was to examine the possibilities of using the CoM acceleration calculated from the CoM trajectory estimated by inertial sensor signals to obtain similar information as the GRF. In this paper, 16 m straight walking measurements were performed under different walking speeds with healthy subjects. CoM acceleration, which was calculated from CoM positions estimated by signals measured with inertial sensors, were analyzed for the steady state gait. Waveforms of the CoM acceleration were similar among subjects. Four peak values (negative peak near the toe off (TO) and positive peak near the initial contact (IC) of the opposite lower limb in the anteroposterior component, and the positive peak before the TO of the opposite lower limb and the negative peak of the mid-stance phase) showed significant correlations with walking speed, which were similar to the relationships between GRF and walking speed in previous studies. These results suggest that anteroposterior and vertical components of CoM acceleration estimated from inertial sensor signals have a possibility of estimating similar information as the GRF during walking. The relationship between positive peak value of the vertical component near the IC of the opposite side and walking speed was seemed to be different from a previous study, although it showed significant correlation with walking speed. Simultaneous measurements with inertial sensors and GRF are expected in the next study.