In this paper, modeling of the non-ideal frequency response, especially "notch-and-spike" magnitude phenomenon and phase lag distortion, are discussed. To characterize the non-ideal frequency response, a new electro-mechanical simulation model based on SPICE is proposed using the driving loop of the capacitive vibratory gyroscope. The parasitic components of the driving loop are found to be the major factors of non-ideal frequency response, and it is verified with the measurement results.