A piezoelectric member and an electrode are formed over a silicon substrate. The piezoelectric member and the electrode are patterned by photolithography. The silicon substrate is etched to form a body. A protective film is formed on at least one surface of the body. Another surface having no protective film thereon is etched to obtain a resonant device. The body is etched in its thickness direction accurately while a resonance frequency of the body is measured. The manufacturing processes allow the resonance frequency and a gap frequency of the resonant device to be adjusted to predetermined values.