Given the numbers in the accepted answer, the energy consumption of an actual accelerometer is trivial. Your real success will come from your application, which should process events and, thus, cause the processor to not sleep more often.
The 3GS has a 4.51W battery. Drain only the accelerometer when operating at a frequency of 100 Hz, kill the battery (approximately) for 6000 hours (provided that the value is 0.75 mW)
(In addition, the iPhone 4 has a 5.25 W-hour battery, 4S 5.3 W and 5.45 W, in case you are interested)
Donnie
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