Coils are used in many electronic devices as inductors in mobile units such as mobile phone, digital cameras, etc. Inductance and quality factor of coils are very important value of the performance. Therefore, the requests for coils are small size, high inductance, low power consumption, etc. However, coils are unsuitable for miniaturization because of its structure. Therefore, we have proposed and developed the microcoils of high aspect ratio with the dipping method and an X-ray lithography technique. In dipping method, centrifugal force and highly viscous photoresist solution were key points to evenly apply resist in the form of thick film on metal bar. The film thickness of resist on bar was achieved about 50 µm after single coating. Using these techniques, we succeeded in creating threaded groove structure with 10 µm lines and spaces on 1 mm brass bar. In this case, the aspect ratio was achieved five. It is very expected the high performance microcoil with high aspect ratio lines could be manufactured in spite of the miniature size.