We report a conventionally batch micromachined silicon tuning fork MEMS resonator, with ultra-low energy dissipation. The dissipation time constant of 25 minutes was experimentally achieved by using a test device with natural frequency of 570 Hz and Quality factor of 2.7 million. This low level of energy dissipation was accomplished through identification and minimization of the dominating dissipation mechanisms. Results of the experimental investigation lead to the formulation of practical design guidelines and tradeoffs for low frequency resonant devices.

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