This paper describes a novel fabrication method for the manufacture of multi-level microfluidic structures using SU-8. The fabrication method is based on wafer bonding of SU-8 layers and multilayer lithography in SU-8 to form microchannels and other structures at different levels. In our method, non-UV-exposed SU-8 layers are transferred to SU-8 structured wafers at desirably low temperatures. This technique is particularly useful for building multi-level fluidic structures, because non-UV-exposed SU-8 can be used as cover for microchannels and the cover can then be lithographically structured, i.e., to form interconnects, after which subsequent transferring of non-UV-exposed SU-8 onto the wafer allows for the fabrication of interconnected multi-level channels and other structures. Examples of interconnected multi-level microchannels were realized using this newly developed method. Liquid has been introduced into the microchannels at different levels to reveal the desirable functionality of the interconnected multi-level channels. The method described here is easily implementable using standard photolithography and requires no expensive bonding equipment. More importantly, the fabrication procedure is CMOS compatible, offering the potential to integrate electronic devices and MEMS sensors into microfluidic systems.© (2005) COPYRIGHT SPIE--The International Society for Optical Engineering. Downloading of the abstract is permitted for personal use only.