The invention relates to a MEMS resonator having at least one mode shape comprising: a substrate (2) having a surface (12), and a resonator structure (1), wherein the resonator structure (1) is part of the substrate (2), characterized in that the resonator structure (1) is defined by a first closed trench (3) and a second closed trench (3), the first trench (3) being located inside the second trench (3) so as to form a tube structure (1) inside the substrate (2), and the resonator structure (1) being released from the substrate (2) only in directions parallel to the surface (12). The invention further relates to a method of manufacturing such a MEMS resonator.