Abstract Compared with the other micro acoustic wave devices, the flexural plate-wave (FPW) device is more suitable for being used in liquid-sensing applications due to its higher mass sensitivity, lower phase velocity and lower operation frequency. However, conventional FPW devices usually present a high insertion loss and low fabrication yield. To reduce the insertion loss and enhance the fabrication yield of FPW device, a 1.5 £gm-thick silicon-trench reflective grating structure (RGS), a high electromechanical coupling coefficient ZnO thin-film and a 5 £gm-thick silicon oxide membrane substrate are adopted in this research. The influences of the amount of silicon trench and the distance between inter-digital transducer (IDT) and RGS on the insertion loss and quality factor of FPW device are investigated. The main fabrication technology adopted in the study is bulk micromachining technology and the main fabrication steps include six thin-film deposition and five photolithography processes. Under the optimized conditions of the sputtering deposition processes (200¢J substrate temperature, 200 W radio-frequency power and 75% gas flow ratio), a high C-axis (002) orientation ZnO piezoelectric thin-film with 31.33% electromechanical coupling coefficient can be demonstrated. The peak of XRD intensity of the standard ZnO film occurs at diffraction angle 2£c = 34.422¢X, which matches well with our results (2£c = 34.282¢X). By controlling the thickness of ZnO/Au/Cr/SiO2/Si3N4 sensing membrane less than 6.5 £gm-thick, the fabrication yield of FPW device can be improved and a low operation frequency (6.286 MHz) and high mass sensitivity (-113.63 cm2 / g) can be achieved. In addition, as the implemented FPW device with four silicon trenches RGS and 37.5 £gm distance between IDT and RGS, a low insertion loss (-40.854 dB) and very high quality factor (Q=206) can be obtained. Keywords¡Gflexural plate-wave; silicon-trench reflective grating structure; electromechanical coupling coefficient; ZnO; bulk micromachining technology