A three axis MEM tunneling/capacitive sensor and method of making same. Cantilevered beam structures for at least two orthogonally arranged sensors and associated mating structures are defined on a first substrate or wafer, the at least two orthogonally arranged sensors having orthogonal directions of sensor sensitivity. A resonator structure of at least a third sensor is also defined, the third sensor being sensitive in a third direction orthogonal to the orthogonal directions of sensor sensitivity of the two orthogonally arranged sensors and the resonator structure having a mating structure thereon. Contact structures for at least two orthogonally arranged sensors are formed together with mating structures on a second substrate or wafer, the mating structures on the second substrate or wafer being of a complementary shape to the mating structures on the first substrate or wafer. The mating structures of the first substrate are disposed in a confronting relationship with the mating structures of the second substrate or wafer. A eutectic bonding layer associated with one of the mating structures facilitates bonding between the respective mating structures. At least a portion of the first substrate or wafer is removed to release the cantilevered beam structures and the resonator structure.