We have developed a MEMS based microphone that will be used in the cell phone industry. One of the problems we have run into is in the dicing process. The membranes on the chip are very fragile and can very easily damaged. We can't use tape directly on the chips and water would hurt them. We are experimenting with using two layers of tape with the first layer having holes punched out where the membranes will be and the second layer forms a tent over them. With this process the membranes will never touch the tape. If there is anyway your company could help us we'd appreciate any ideas and would enjoy working with you. Thank you, Jeff Hibner Akustica Inc. 2403 Sidney Street Pittsburgh PA 15203 Phone 412-390-1730