please refer to fig3 through fig1 . fig3 through fig1 illustrate a method of fabricating a suspended structure 40 in accordance with a preferred embodiment of the present invention , and fig1 shows a top view of the suspended structure 40 in fig1 . as shown in fig3 , a substrate 30 is first provided , and a first patterned photoresist layer 32 is included on the front surface of the substrate 30 , where the substrate 30 can be a silicon wafer or a soi substrate , but is not limited to this . substantially , as shown in fig4 , the first patterned photoresist layer 32 is heated . the heating process 32 can use an oven or heating plate to bake the substrate 30 and the first patterned photoresist layer 32 . the solution in the first patterned photoresist layer 32 is therefore decreased . as a result , the attaching ability of the first patterned photoresist layer 32 is increased , the first patterned photoresist layer 32 is hardened , and an edge of the first patterned photoresist layer 32 is simultaneously rounded . as shown in fig5 , an etching mask 34 is thereafter formed on the substrate 30 and the first patterned photoresist layer 32 . the etching mask 34 exposes a part of the first patterned photoresist layer 32 . for example , an edge of the first patterned photoresist layer 32 that should be adjusted is exposed . the etching mask 34 can include materials , such as metal , silicon , oxide or nitride , depending on the processes &# 39 ; requirements . as shown in fig6 , an etching process is performed to etch a part of the first patterned photoresist layer 32 through the opening of the etching mask 34 so that the first patterned photoresist layer has a vertical sidewall . it should be noted that the etching process could be adjusted according to the required component structure of different products . for instance , the process of etching the first patterned photoresist layer 32 can include a plasma etching process or a reactive ion etching ( rie ) process , and the shape of the first patterned photoresist layer 32 can be changed by adjusting these process parameters . in addition to the vertical sidewall shown in fig6 , the first patterned photoresist layer can include an outwardly inclined sidewall shown in fig7 , an inwardly inclined sidewall shown in fig8 , or even an arc sidewall according to the present invention shown in fig9 . as shown in fig1 and fig1 , the etching mask 34 is removed after the required sidewall of the first patterned photoresist layer 32 is shaped , and a second patterned photoresist layer 36 is thereafter formed on the substrate 30 . the second patterned photoresist layer 36 exposes a part of the substrate 30 and a part of the first patterned photoresist layer 32 , where the exposed regions are at the predetermined positions of the suspended structure &# 39 ; s structure layer . as shown in fig1 , after the second patterned photoresist layer 36 is formed , a structure layer 38 is formed on the substrate 30 , the first patterned photoresist layer 32 , and the second patterned photoresist layer 36 . the structure layer 38 in this embodiment is a metal layer formed by deposition process , but the material of the structure layer 38 is not limited to this . the structure layer 38 might include kinds of metals , single crystal silicon , amorphous silicon polysilicon , or other proper materials . different process , such as a chemical vapor deposition ( cvd ) process , a physical vapor deposition ( pvd ) process or a coating process , can be performed according to the needed materials of the structure layer 38 . next , as shown in fig1 , a lift off process is performed . the lift off process can remove the second patterned photoresist layer 36 by wet etching , and parts of the structure layer 38 above the second patterned photoresist layer 36 can also be removed accordingly . simultaneously , parts of the structure layer 38 above the substrate 30 and parts of the structure layer 38 above the first patterned photoresist layer 32 remain . furthermore , as shown in fig1 , a dry etching process , such as a dry chemical etching process or a rie process , is performed to remove the first patterned photoresist layer 32 . therefore , the remaining structure layer 38 above the substrate 30 becomes the suspended structure 40 . in summary , because the present invention uses a hardened patterned photoresist layer to be a sacrificial layer of the suspended structure , the patterned photoresist layer can be removed by a dry etching process . it prevents a surface tension of a wet etching solution from destroying the strength of the suspended structure , and protects the suspended structure from collapsing and sticking to the substrate . in addition , since the heated photoresist is round on its edge , the follow - up structure layer can closely cover on the heated photoresist , and the present invention prevents a bad covering condition in the corners . therefore , the suspension structure will not be broken easily . accordingly , the method of the present invention provides a better protection for the suspended structure , and increases the whole yield of the fabricating process . on other hand , the present invention can easily control the shape of the photoresist by various etching processes , so the sidewalls of the suspended structure can include at least two different inclined angles . as a result , the sidewall shape of the suspended structure can be easily adjusted to satisfy a variety of products , and the cost of the manufacturing process is reduced . furthermore , since the method of the present invention utilizes the patterned photoresist layer to be the sacrificial layer , and the patterned photoresist layer is removed by a dry etching process , the material of the structure layer is no longer to be limited to particular metals that can sustain the koh solution . any metal or material , which can deposit and coat on the surface of the photoresist layer , can be applied to the structure layer in the present invention . therefore , the suspended structure can include more variations , and satisfy more designs of the products due to the various materials of the structure layer . those skilled in the art will readily observe that numerous modifications and alterations of the device and method may be made while retaining the teachings of the invention . accordingly , the above disclosure should be construed as limited only by the metes and bounds of the appended claims .