Dear Mr. Laker, We could do the etch using a KOH etch. We could also convert one of our existing machines to use XeF2, if it makes sense. Our engineers would need to have more technical details of your requirements in order to figure out the best solutions and for us to give you a quote. Please give me a call if you are interested. We also have a web site that can provide more details on some of our services. It is at www.smsc.com/foundry. Regards, Douglas Finke Vice-President and General Manager Standard Microsystems Corporation MEMS Wafer Foundry Business Unit Phone: (516) 435-6004 Fax: (516) 434-7360 Email: finke@smsc.com We have an immidiate application in high volume manufacturing for etching silicon about 75u deep on both sides of the wafer. Would love to chat with someone. avi laker Teccor Electronics 972-756-8237