Many materials and fabrication processes are used to manufacture MEMS components. Many IC compatible processes such as the MUMPS (Multi-User MEMS Processes) and SUMMiT (Sandia's Ultra-planar Multi-Level MEMS Technology) are fabricated using polysilicon, whereas the DLP„µ MEMS component fabricated at Texas Instruments are fabricated using thin film aluminum. Although many MEMS components are fabricated using these materials, many other materials systems are entering the market for specific applications, or are currently under development. Materials such as polymers, diamond or diamond-like carbon, and silicon carbide are just a few. This presentation will introduce many of the materials systems in use and under research and development as well as some processes on how devices are fabricated. A brief discussion as to the benefits to each materials class will also be discussed.