Method for manufacturing a mechanical component, in particular an horological component

The method involves etching a part (14) having desired shape for a component in a plate made of base material i.e. silicon, by leaving attachments between the part and rest of the plate. The plate is covered with coating made of silicon oxide, diamond or silicon carbide to increase mechanical resistance of mechanical component, where the material covers the part and the attachments. The part is detached from the plate. A part (12) of one of the attachments is left on a final component i.e. balance (1), arranged in a timepiece mechanism. An independent claim is also included for a mechanical component.