Etching is a very important technique at MEMS micromachining. There are two kinds of etching processing, the one is wet etching and the other is dry etching. In this paper, wet selective etching with KOH and tetramethyl ammonium hydroxide (TMAH) etchants is researched in order to make a torsion mirror optical switch. The experiments results show that TMAH with superphosphate is more suitable at MEMS torsion mirror optical switch micromachining than KOH, and it also has good compatibility with IC processing. Also our experiments results show some different with other reported research data. More work will be done to improve the yield rate of MEMS optical switch.