MEMS (Micro-Electro-Mechanical Systems) is achieved through a process technology, called Micro-machining. There are two distinct methods to manufacture a MEMS-product. One method is to form permanent film through photolithography, and the other is to form a non-permanent film resist after photolithography proceeded by etch or plating process. The three-dimensional ultra-fine processing technology based on photolithography, and is assembled by processes, such as anode junction, and post lithography processes such as etching and plating. Currently ORDYL PR-100 (Dry Film Type) is used for the permanent resist process. TOK has developed TMMR S2000 (Liquid Type) and TMMF S2000 (Dry Film Type) also. TOK has developed a new process utilizing these resist. The electro-forming method by photolithography is developed as one of the methods for enabling high resolution and high aspect formation. In recent years, it has become possible to manufacture conventionally difficult multilayer through our development with material and equipment project (M&E). As for material for electro-forming, it was checked that chemically amplified resist is optimal from the reaction mechanism as it is easily removed by the clean solution. Moreover, multiple plating formations were enabled with the resist through a new process. As for the equipment, TOK developed Applicator (It can apply 500 or more μms) and Developer, which achieves high throughput and quality. The detailed plating formations, which a path differs, and air wiring are realizable through M&E. From the above results, opposed to metallic mold plating, electro-forming method by resist, enabled to form high resolution and aspect pattern, at low cost. It is thought that the infinite possibility spreads by applying this process.