PURPOSE: To cut a piezoelectric resonator out of the piezoelectric substrate so that one pull-out line can be surely remained on the surface of the piezoelectric resonator at least even when there is dispersion in the position accuracy of the pull-out line or the work error of a cut worker.

CONSTITUTION: On the front and rear faces of a long piezoelectric mother substrate 1, vibrating electrodes 2-7 are provided in the shape of a band in the lengthwise direction of the substrate 1. Pull-out lines 8-12 are extended from these vibrating electrodes 2-7 to the short-side direction of the substrate 1. When the pull-out pitch of the pull-out lines 8-12 is defined as P(a), the cutting pitch in the case of cutting the substrate 1 is defined as P(m) and cutting margin is defined as P(c), the substrate 1 is cut so as to satisfy the relation of P(a)<P (m)-P(c).