The gyroscopes have been used as a suitable inertial instrument for the navigation guidance and attitude controls. The accuracy as very sensitive sensor is limited by the lock-in region (dead band) due to the frequency coupling between two counter-propagating waves at low rotation rates. This frequency coupling gives no phase difference, and an angular increment is not detected. This problem can be overcome by mechanically dithering the gyroscope. This paper presents the design method of mechanical dither by the theoretical considerations and the verification of the theoretical equations through FEM applications. As a result, comparing to the past result, the maximum prediction error of resonant frequency was within 3 percent and peak dither rate was within 5 percent. It was found that the theoretical equations can be feasible for the mechanical performance of dither.