A novel micro electro-mechanical system (MEMS) scanning mirror driven by double-layer combs is proposed here, which posses with a large size, large deflection angle and low drive voltage. The architecture of the MEMS scanning mirror contains a nested inner and outer double-layer vertical comb. The comb teeth are driven by an electrostatic repulsion in this design, and the optimized Sshape torsion beam effectively reduces the stiffness of the sensitive shaft. The theoretical model of the scanning mirror is firstly analyzed based on the theoretical analysis of the vertical comb drive. The static and dynamic analysis and verification are then carried out by using MAXWELL and ANSYS simulation software. The bulk silicon preparation process of the scanning mirror is further explored. The simulation results demonstrate that a maximum deflection angle of ± 13. 46° can be achieved on this MEMS scanning mirror under a driving voltage of 110 V. In addition, the resonance frequency of the structure reaches to 1. 79 kHz, which is much lower than other high-order modes, leading to effectively suppressing the cross-interference motion of other non-working modes and showing a good working bandwidth.