The present research reports the fabrication techniques for the formation of complex three dimensional structures. The process is developed using very economic wet anisotropic etching in pure and surfactant Triton X-100 [C 14H22O(C2H4O)n, n= 9-10] added 25 wt% tetramethyl ammonium hydroxide (TMAH) solutions. The structures are fabricated in single and nitride-based silicon on insulator (SOI) Si{100} wafers. In single wafer, both fixed and suspended structures are manufactured, while in SOI wafers only freestanding structures are realized. The present research is aimed to enhance the range of 3D structures fabricated using wet etching. ©2009 IEEE.