The following work is concerned with the modelling and fabrication technology of a gravimetric sensor for volatile organic compounds (VOC). Novelty is the combination of a lateral electrostatic driven square plate resonator with a gas sensitive detection layer. The eigenfrequencies and -modes are calculated with FEM simulations. Especially suited for gas sensors are the Lamé- and Square eigenmodes which are studied more closely. The quality factor is determined considering "squeeze film damping" and the viscoelastic properties of the gas sensitive detection layer. To present the sensor oscillation modes a spring mass model with one degree of freedom is determined and extended by an equivalent circuit diagram. The calculated limits of detections for octane and toluene are in the binary ppb-range, working with six times the limit of frequency noise. SOI-wafers are the base material for the sensor process flow. Electrode gaps ≤100 nm, essential for the electrostatic drive, are fabricated by RIE-etching vertical trenches into the device layer down to the buried oxide and by depositing a silicon dioxide as sacrifical layer and by refilling the trenches with highly doped polysilicon. The electrical contact of the resonator plate is ensured through an electrical conducting polysilicon stem. The developed process flow enables a self alignment ot the stem, clamping the plate centered.