advantages such as superior material properties of a single crystal material, easily achieved high-aspect-ratio microstructures, large proof mass, good mechanical stability, less residual stress and simple fabrication process. In the fabrication, device layer of SOI wafer is etched to buried oxide to form mechanical elements and electrodes. The elements with the same potential could be electrically connected by wire bonding, but if a large number of elements are to be connected, wire bonding becomes an impractical means. Meanwhile, MEMS devices such as accelerometers and gyroscopes may have better performance when monolithically integrating high-aspect-ratio structures and interface circuits in the same substrate. To realize such configuration, metal interconnections are required to cross the trenches to electrically connect mechanical elements and circuits. Therefore, the deep trenches need to be refilled with insulating materials so that the refilled trenches can electrically isolate the mechanical elements from each other while maintaining robust mechanical connection. In addition, with the interconnections across the refilled trenches, the number of wire bonds can be greatly reduced, and thus parasitic capacitance and contact resistance is minimized.There have been many efforts to develop bulk micromachining or SOI sensors and actuators with refilled isolation trenches. The earliest work about refilled isolation trench in MEMS devices was reported in 1997 (Brosnihan et al. 1997), which describes a technique for providing both electrical isolation and embedded interconnect to SOI-based inertial sensors, and realizes high-aspect-ratio in-plane capacitive sensors with improved sensitivity suitable for integration with on-chip electronics. Schenk et al. (2000) presented an electrostatically driven silicon micro scanning mirror with electrical isolation trenches design, which allows different potentials between driving electrodes and the mirror plate.Abstract Refilled electrical isolation trenches are created for monolithic integration of high-aspect-ratio MEMS devices and circuitry in the same substrate. The refilled trenches electrically isolate the mechanical elements from each other while maintaining robust mechanical connection. It is found that silicon residue at the terminal of trench and metal stringers along indentation on trench surface are the two main fabrication issues, which often cause short circuit problem for MEMS devices with refilled isolation trenches. In this paper, fabrication challenges and solutions are presented for practical implementation of refilled electrical isolation trenches for high-aspect-ratio SOI MEMS devices. Test structures are designed to inline validate reliability of key steps in the process. Finally, an in-plane capacitive accelerometer is successfully fabricated on 50 μm SOI wafer with the improved fabrication process.