Lithographie Galvanoformung Abformung (LIGA) is a promising approach for fabrication of high aspect ratio 3D microactuator for dual-stage slider in hard disk drive. However, this approach involves practically challenging X-ray lithography and structural transfer processes. In this work, electrostatic MEMS actuator is developed based on a LIGA approach with cost-effective X-ray lithography and dry-film-transfer-to-PCB process. X-ray lithography is performed with X-ray mask based on lift-off sputtered Pb film on mylar substrate and photoresist application using casting-polishing method. High quality and high aspect ratio SU8 microstructures with inverted microactuator pattern have been achieved with the interdigit spacing of ~5 μm, vertical sidewall and a high aspect ratio of 29 by X-ray lithography using the low-cost Pb based X-ray mask. A new dry-film-transfer-to-PCB is employed by using low-cost dry film photoresist to transfer electroplated nickel from surface-treated chromium-coated glass substrate to printed circuit board (PCB) substrate. The dry film is subsequently released everywhere except anchor contacts of the electrostatic actuator structure. The fabricated actuator exhibits good actuation performance with high displacement at moderate operating voltage and suitably high resonance frequency. Therefore, the proposed fabrication process is a promising alternative to realize low-cost MEMS microactuator for industrial applications. © 2013 Springer-Verlag Berlin Heidelberg.