A novel liquid sensor is designed and fabricated by using thin film bulk acoustic resonator (TFBAR) devices with c-axis 23¢X-tilted ZnO films. To fabricate TFBAR devices, the off-axis RF magnetron sputtering method for the growth of piezoelectric ZnO thin films is adopted. The influences of the relative distance and sputtering parameters are investigated. In this report, the piezoelectric ZnO thin films with tilting angle of 23¢X are set by controlling the deposition parameters. The properties of the c-axis 23¢X-tilted ZnO thin films are investigated by X-ray diffraction and scanning electron microscopy. The frequency response is measured using an HP8720 network analyzer with a CASCADE probe station. The TFBAR devices with 23¢X-tilted ZnO thin films display shear and longitudinal resonant modes at 752.75 MHz and 1.70 GHz, respectively. The mechanical quality factors (QL for longitude mode and QS for shear mode) are thus the important parameters of dual-mode TFBAR devices used in liquid environments. QL decreased from 545 to 0 upon in liquid loading, whereas QS remained almost unchanged at 296 in all environments. Moreover, the sensitivity of the shear mode to liquid loading is calculated to be 13 Hz cm2/£gg.