Abstract: A micromechanical switch is formed using a first sacrificial layer formed on a substrate. A second sacrificial layer is then formed as an island on the first sacrificial layer. A switch element layer of resilient material is then formed on the second sacrificial layer, and the outline of a switch element is defined on the switch element layer. The outline of a window is then defined, and the second sacrificial layer is etched through the window using an etchant which laterally undercuts that portion of the switch element layer which is to form the switch element. The first sacrificial layer is then etched through the window defined by the etched second sacrificial layer to define a cavity beneath said portion, thereby defining the switch element.