A method for fabrication of single crystal silicon micromechanical resonators using a two-wafer process, including either a Silicon-on-insulator (SOI) or insulating base and resonator wafers, wherein resonator anchors, a capacitive air gap, isolation trenches, and alignment marks are micromachined in an active layer of the base wafer; the active layer of the resonator wafer is bonded directly to the active layer of the base wafer; the handle and dielectric layers of the resonator wafer are removed; viewing windows are opened in the active layer of the resonator wafer; masking the single crystal silicon semiconductor material active layer of the resonator wafer with photoresist material; a single crystal silicon resonator is machined in the active layer of the resonator wafer using silicon dry etch micromachining technology; and the photoresist material is subsequently dry stripped.