Paper presents a new technology for silicon micromachined gyroscope mode matching with mutually spaced
eigenfrequencies. The fabrication of gyroscope sensing element is based on double-sided deep reactive ion etching
(DRIE) of standard silicon wafer and allows full 3D control of the gimbals and flexures geometry. The developed finite
element model allows predicting dynamic characteristics of sensing element versus geometry of flexible suspension
beams. Oxidation and successive wet etching of SiO2 layer lead to flexure geometry change (thinning). One-to-one
correspondence of measured resonant frequencies and flexures geometry defines the oxidation depth. The mode
matching condition is achieved by repeated oxidation-wet etching cycles.