MEMS design flow based on DFM concept is presented and applied to gyroscope design as a test case. It is purposed to contribute to the yield improvement by considering the process-related parameters from the design phase. After defining the performance requirements, the sensitivity analysis should be done on the draft design(s) to find out the key parameters related with the device performance. By doing so, TEG can be designed for the selected process and/or material parameters. Through a set of test runs, the process capability is characterized and the material properties are extracted using the TEG. Then we can estimate the virtual yield of the current process for the designed device by running Monte Carlo analysis where the process and/or material property variations are considered. The estimated yield will make us redesign the device to be more robust or improve the current process to have the smaller variations.