Abstract: An AT-cut crystal oscillating reed formed by etching an AT-cut crystal wafer is provided. The wafer has a rotational parallel cut obtained by rotating a parallel cut by an angular degree of .theta..degree. relative to the X-axis of the wafer. The etching cross-section of the AT-cut crystal oscillating reed has a surface at an angle about 90.degree. from the front or back surface of the AT-cut crystal oscillating reed. This AT-cut crystal oscillating reed exhibits uniform characteristics and excellent reliability. Also provided is an AT-cut crystal oscillating reed with a low CI value. Finally, a method of etching an AT-cut crystal oscillating reed from an AT-cut crystal wafer is provided. A corrosion resisting film with gaps coats the wafer and is used in the etching process. In a preferred embodiment, the thickness of the wafer is designated t, the width of the gaps in the corrosion resisting films is designated l, and l.gtoreq.t/tan .theta..