In this paper, a degenerated in-plane and out-of-plane 2-axis resonators for roll/pitch rate integrating gyroscopes (RIGs) is reported. A dynamically balanced out-of-plane resonator is proposed to achieve small frequency mismatch between in-plane and out-of-plane modes, with high quality-factors (Q-factors). An innovative dual-mass structure was designed to reduce the torque applied to the supporting substrate in the out-of-plane mode, and thus increased the Q-factor. The concept was confirmed by both numerical simulation and the measurement of a real device. The finite element analysis (FEA) study showed the frequency mismatch as small as 6.3 Hz. Fabrication process using Au-Au thermo-compression bonding has been developed. The experimental characterization revealed that the mismatches of resonant frequencies and Q-factors were 106 Hz and 790, respectively.