Abstract: A novel fabrication process uses a combination of negative and positive photoresists with positive tone photomasks, resulting in masking layers suitable for bulk micromachining high-aspect ratio microelectromechanical systems (MEMS) devices. This technique allows the use of positive photomasks with negative resists, opening the door to an ability to create complementary mechanical structures without the fabrication delays and costs associated with having to obtain a negative photomask. In addition, whereas an SU-8 mask would normally be left in place after processing, a technique utilizing a positive photoresist as a release layer has been developed so that the SU-8 masking material can be removed post-etching.