Micro-resonators have gained popularity owing to the advantages of frequency output, small Size, batch fabrication and high sensitivity. Due to their inherent advantages, they provide a suitable substitute for macro-resonators. This paper presents a numerical study for obtaining material-based performance evaluation of certain flexural MEMS (micro-electro-mechanical systems) resonators such as fixed-free beam, fixed-fixed beam and double ended tuning fork. A COMSOL based simulative approach is adopted to study the vibrational response of resonators depending upon the type of material used. The materials referred for analysis are semiconductors, compound semiconductors and piezo-electric materials used in micromachining technology. These correspond to commonly used MEMS materials such as Silicon, Silicon carbide, Polysilicon, Aluminium nitride, Gallium nitride, Quartz etc. The resonant parameters analyzed are frequency, modal difference, order of operational mode and stress at the fixed ends of the resonator. Based upon the study conducted it can be inferred that amongst the materials being studied, Silicon is the material with suitable values for the analyzed parameters. Thus, utility of Silicon in micro-devices is being emphasized upon.