This paper presents a novel micro dynamically tuned gyroscope (MDTG) with adjustable static capacitance. First, the principle of MDTG is theoretically analyzed. Next, some simulations under the optimized structure parameters are given as a reference for the mask design of the rotor wafer and electrode plates. As two key components, the process flows of the rotor wafer and electrode plates are described in detail. All the scanning electron microscopy (SEM) photos show that the fabrication process is effective and optimized. Then, an assembly model is designed for the static capacitance adjustable MDTG, whose static capacitance can be changed by rotating the lower electrode plate support and substituting gasket rings of different thicknesses. Thus, the scale factor is easily changeable. Afterwards, the digitalized closed-loop measurement circuit is simulated. The discrete correction and decoupling modules are designed to make the closed-loop stable and cross-coupling effect small. The dual axis closed-loop system bandwidths can reach more than 60 Hz and the dual axis scale factors are completely symmetrical. All the simulation results demonstrate the proposed fabrication of the MDTG can meet the application requirements. Finally, the paper presents the test results of static and dynamic capacitance values which are consistent with the simulation values.