Since its invention, polyimide (PI) has been widely used in micro-electro-mechanical system (MEMS) devices. For fabrication, the PI membrane, PI-2723 HD-Microsystems was used as the membrane material due to its Young's modulus of 2.7 GPa and its film thickness could easily be controlled by changing the speed of the spin coater system. The application PI as membrane structure on silicon wafers therefore gave a much better mechanical performance then conventional membranes made of silicon dioxide (SiO2) or silicon nitride (Si3N4) layers. The fabrication of PI membrane was the same as for SiO2 and Si3N4 membranes; the basic step was to etch a side of the silicon wafer using wet anisotropic etching. This paper proposes an effective process for fabrication of PI membrane with f ast and little supervision. In this process, a dual step process was wet anisotropic etching of single crystal silicon using pottasium hydroxyl (KOH) with different concentrations and temperature processes. For the first process, 45% KOH under boiling temperature was used to etch at least 90%–95% of the silicon. In the second process, the silicon was submerged in 45% KOH with temperature at 70ºC–80ºC to etch away the residual silicon until a clean and transparent PI membrane was achieved. Using this method, the fabrication of PI membrane could be generated fast.