A simple and fast process to fabricate microelectro-mechanical (MEM) resonators with deep submicron transduction gaps in thin SOI is presented. The proposed process is realized on both 350 nm and 1.5 lm thin silicon-on-insulator (SOI) substrates, evaluating the possibilities for MEMS devices on thin SOI for future cointegration with CMOS circuitry on a single chip. Through the combination of conventional UV-lithography and focused ion beam (FIB) milling the process needs only two lithography steps, achieving *100 nm gaps, thus ensuring an effective transduction. Different FIB parameters and etching parameters and their effect on the process are reported.