This study utilized liquid-immersion inclined-rotated ultraviolet (UV) lithography to fabricate three-dimensional (3D) microstructures. The maximum achievable inclination angles obtained through conventional inclined-rotated exposure (IRE) methods were limited by the significant refractive index differences in material. We proposed an IRE with liquid-immersion and adjustable mirrors, which enabled greater inclination angles with improved adjustability. Using liquid as a medium helped minimize the refractive index disparities between materials. We fabricated polydimethylsiloxane (PDMS) molds for micro suction cup (MSC) array sheets to evaluate the performance of the developed liquid-immersion IRE. The resulting MSC array sheets (10 mm2) with a suction cup diameter of 500 μm, achieved inclination angles up to 51°, approximately double those obtained with the conventional IRE method. In addition, the suction force of the fabricated MSC arrays were evaluated by pulling along the vertical, horizontal, and edge directions under wet conditions. The maximum measured suction force was 0.15 N, confirming the effectiveness of the proposed liquid-immersion IRE in fabricating 3D microstructures, as demonstrated by the fabricated MSC array sheets.