IPA can be only dissolved with small amounts in KOH. Most times a saturated solution will be produced by floating IPA on the top of KOH. However, a smaller undercutting we could not notice. We have determinated the etch rate for 27% KOH saturaded with IPA by 70°C for our simulation tool SIMODE (please see http://gemac.c.ntg.de/mst_eng.htm). With kind regards D. Zielke GEMAC mbH Germany