A micro-electrical-mechanical system (MEMS) vibrating structure includes a carrier substrate, a first anchor, a second anchor, a single crystal piezoelectric body, and a conducting layer. The first anchor and the second anchor are provided on the surface of the carrier substrate. The single-crystal piezoelectric body is suspended between the first anchor and the second anchor, and includes a uniform crystalline orientation defined by a set of Euler angles. The single-crystal piezoelectric body includes a first surface parallel to and facing the surface of the carrier substrate on which the first anchor and the second anchor are formed and a second surface opposite the first surface. The conducting layer is inter-digitally dispersed, and is formed on the second surface of the single-crystal piezoelectric body. The first surface of the single-crystal piezoelectric body is left exposed.