Tuning fork formed of rolled invariable elasticity material

A tuning fork and a manufacturing method thereof which is obtained by punching and folding a material of invariable elasticity. The material is formed in the shape of a plate and processed through a rolling operation, wherein the plate is punched into an approximately V-shape such that the folding line appears at a right angle with respect to the rolling direction of the plate. A piezoelectric element serving as an electrical mechanical conversion device is provided on a vibrating portion.