A MEM tunneling gyroscope assembly includes (1) a beam structure, and a mating structure defined on a first substrate or wafer; and (2) at least one contact structure, and a mating structure defined on a second substrate or wafer, the mating structure on the second substrate or wafer being of a complementary shape to the mating structure on the first substrate or wafer; and (3) a bonding layer is disposed on at least one of said mating structures for bonding the mating structure defined on the first substrate or wafer to the mating structure on the second substrate or wafer.