Patent ID: 8516669

Claim:
A method of manufacturing a piezoelectric vibrating reed from a wafer, the piezoelectric vibrating reed including a pair of parallel vibration arm portions, a base portion that integrally fixes proximal ends of the pair of parallel vibration arm portions, and groove portions on opposite surfaces of the pair of vibration arm portions along a longitudinal direction of the vibration arm portions, respectively, the method comprising: forming a protective film in an area other than on the groove portions; and forming the groove portions by using the protective film as a mask and dry etching the wafer, wherein, forming the protective film further comprises repeatedly forming a first protective film to a predetermined thickness on a first surface of the wafer and forming a second protective film to a predetermined thickness on a second surface of the wafer, the second surface opposite to the first surface, and the first and second protective films comprising substantially the same material.