A bulk micromachined vibratory tunneling gyroscope which employs the high displacement sensitivity of quantum tunneling to obtain the desired resolution has been developed. The device consists of fan-shaped comb drivers which can oscillate and an out-of-plane silicon cantilever linked up to a substrate suspended by springs. Because of adopting a solid-mass silicon structure to get the larger proof mass, the new ultracompact device can provide extremely high sensitivity and a wide dynamic range. Based on the modal analysis by a Finite Element Method(FEM), the structure dimensions are optimized according to resonant frequency matching of the driving mode and the sensing mode. Simulation results demonstrate that the gyroscope owns the sensitivity of 0.007 nm(°)/s at atmospheric pressure, which also shows the Deep Dry Silicon on Glass (DDSOG) process can be used to fabricate not only the micro-machined tunneling gyroscope but also other sensors and actuators.