Compact size and fast imaging abilities are key requirements for the clinical implementation of an optical coherence tomography (OCT) system. Among the various small-sized technology, a microelectromechanical system (MEMS) scanning mirror is widely used in a miniaturized OCT system. However, the complexities of conventional MEMS fabrication processes and relatively high costs have restricted fast clinical translation and commercialization of the OCT systems. To resolve these problems, we developed a two-axis polydimethylsiloxane (PDMS)-based MEMS (2A-PDMS-MEMS) scanning mirror through simple processes with low costs. It had a small size of 15×15×15 mm3, was fast, and had a wide scanning range at a low voltage. The AC/DC responses were measured to evaluate the performance of the 2A-PDMS-MEMS scanning mirror. The maximum scanning angles were measured as ±16.6 deg and ±11.6 deg along the X and Y axes, respectively, and the corresponding field of view was 29.8 mm×20.5 mm with an optical focal length of 50 mm. The resonance frequencies were 82 and 57 Hz along the X and Y axes, respectively. Finally, in vivo B-scan and volumetric OCT images of human fingertips and palms were successfully acquired using the developed SD-OCT system based on the 2A-PDMS-MEMS scanning mirror.