We have proposed a new implantable neural recording system, which we call the brain signal processing system (BSPS). In this system, LSI chips such as amplifiers, analog-to-digital converters, and multiplexers are integrated on the Si microelectrode array. To analyze the brain functions or to develop medical treatments for brain disorders, a high-density recording of action potentials is strongly required. To realize high-density recording of action potentials, we propose a novel Si double-sided microelectrode that has recording sites on both front and back sides. The back-side recording sites are connected to a recording apparatus by wire bonding through Si via holes. We fabricated the carefully designed Si double-sided microelectrode and evaluated the electrical characteristics of the Si microelectrode. The front-and back-side recording sites had impedance values of 2.5 and 2.7Mω at 1 kHz, respectively, which indicated that both recording sites have equivalent characteristics. An in vitro experiment of neuronal action potential recording using the fabricated Si double-sided microelectrode was performed. The CA1 areas of 400-mm-thick hippocampal slices obtained from the brains of guinea pigs were employed, and we successfully recorded neuronal action potentials from the recording sites of both sides.