A silicon microelectromechanical systems (MEMS) resonator utilizing torsional-to-transverse vibration conversion with quarter-wavelength torsional support beams is designed, fabricated, and evaluated. The resonant frequency for torsional modes mostly depends only on beam length, providing a large tolerance in the fabrication process. However, the following have remained critical issues: the increase in the quality factor (Q-factor) and the reduction in the motional resistance. We propose a new beam structure, in which the MEMS resonator utilizing torsional-to-transverse vibration conversion is anchored by four quarter-wavelength torsional support beams. First, the fabricated resonators are measured with a laser-Doppler (LD) vibrometer. The measured resonant frequency of 78.224 MHz has been in good agreement with the simulated one. The Q-factor has also been measured to be as high as 3.0×104 in vacuum. Then, the electrical characteristic is evaluated with an impedance analyzer. The Q-factor has been electrically measured to be as high as 3.1×104 in vacuum, which agrees well with the mechanically measured one of 3.0×104. The Q-factor has also been electrically measured to be as high as 1.3×104 at atmospheric pressure. In the measurement, a spring softening effect has been clearly observed. By increasing the DC bias voltage from 20 to 40 V, the resonant frequency has decreased by 640 Hz. The extracted motional resistance for a 0.1-µm-gap resonator has been greatly reduced to 0.039 MΩ at 5 V DC, owing to the narrow-gap effect, from that of a 0.25-µm-gap resonator. The tolerance in the fabrication process has also been evaluated and successfully verified from the measurement of the fabricated MEMS resonators.