This paper presents design methodology, dynamics simulation and fabrication process of a magnetically actuated two-dimensional MOEMS scanning mirror with piezoresistor sensors. In the device, the mirror has two gimbal structures with two integrated driving coils and piezoresistors for the control and measurement of the both tilt angles, respectively. The dynamic model is established and the FEM simulation results show that the resonant frequencies for both directions are 254Hz and 523Hz, respectively. The two-dimensional MOEMS scanning mirror has advantages of tilt angles control and measurement feedback for the both directions.