Methods are disclosed for manufacturing tuning-fork type piezoelectric vibrating devices. In an exemplary method a metal film is formed on both surfaces of a piezoelectric wafer, followed by application of photoresist. A first metal-film-etching step etches the metal film after removal of the photoresist layer outside the profile outline of the devices. A first piezoelectric-etching step etches the wafer surface but not through to the rear surface; thus, outside the profile outline the metal film is removed. A second metal-film-etching step etches the metal film after removal of the photoresist layer from first groove regions. A second piezoelectric-etching step etches outside the profile outline and the groove regions through to the rear surface.