A 1.25 m thin SOI micro-electro-mechanical (MEM) resonator with a quality factor of 100’000 at 24.6 MHz is demonstrated. A nanogap fabrication process allows the fabrication of < 200 nm gaps, allowing for low polarization voltages. A motional resistance of 55 k is measured at 18 V DC polarization and values still below 100 k can be measured at 14 V.