This invention is provided a piezoelectric vibrating reed which is capable of decreasing variation in the amount of etching reside as much as possible and suppressing influence of vibration loss on the vibration characteristics as much as possible. A piezoelectric vibrating reed comprising a vibrating section extensive in parallel in a longitudinal direction and a base to which the vibrating section is connected at this proximal end. The base comprises at least a first section and a second section defined from the side of the proximal end of the base long the longitudinal direction. The first section is wider in a transverse direction than the second section.