Today micromechanical gyroscopes are very popular in different areas. Solid-state micromechanical gyroscopes based on surface acoustic waves (SAW) have good vibration and shock resistance because of absence of elastic suspensions, ability to work at 50 000 g loads, small dimensions, cheap in mass production, etc. Unfortunately, there are some limits for further development of such gyroscopes because it requires prototype production in small series. In this study we are investigating laser ablation method. Earlier existing bidirectional delay line produced by photolithography method was modeled in OOFELIEMultiphysics. Frequency response of modeled bidirectional line was at the same level as for existing prototype which can be a confirmation of correct modeling process. As the next step one more prototype was produced by laser ablation method. For this prototype operational characteristics were examined and compared with photolithography bidirectional delay line and with results of finite element modeling. Results of tests and its comparison with modeling and photolithography method are discussed.