The patterning of thin films play major role in the performance of MEMS devices. The wet etching gives an isotropic profile and etch rate depends on the temperature, size of the microstructures and repetitive use of the solution. Even with the use of selective etchants, it significantly attacks the underlying layer. On the other side, dry etching is expensive process. In this paper, double layer of photoresist is optimized for lift-off process. Double layer lift-off technique offers process simplicity, low cost, over conventional single layer lift-off or bilayer lift-off with LOR. The problem of retention and flagging is resolved. The thickness of double coat photoresist is increased by 2.3 times to single coat photo resist. © 2016 Author(s).