This chapter presents a comprehensive overview of microfabrication techniques and materials utilized in the manufacturing of microelectromechanical systems (MEMS). MEMS technology has emerged as a pioneering frontier in the realm of miniaturization, offering immense potential across various industries. The chapter commences by introducing MEMS and highlighting its pivotal role in facilitating the miniaturization of intricate devices. Subsequently, it delves into the fundamental processes involved in MEMS fabrication, encompassing thin-film deposition, lithography, wet and dry etching, and substrate bonding. Furthermore, the chapter explores the burgeoning field of soft micromachining, emphasizing the unique advantages conferred by soft materials like polymers and gels. Overall, this chapter provides a comprehensive understanding of the crucial microfabrication processes and materials underpinning MEMS production, ultimately paving the way for future advancements in this rapidly evolving field.