We demonstrated fabricating a needle array of polycarbonate (PC) and polymethyl methacrylate (PMMA) by using a 3-D LIGA (lithografie, galvanoformung, abformung) process. The diameter of the bottom of the needle was about , and the height was . Although the LIGA process is commonly applied for making structures with vertical sidewalls, the use of an x-ray grayscale mask in the LIGA process has made it possible to fabricate needle-shaped structures. The x-ray grayscale mask was composed of a Si x-ray absorber and an SU-8 membrane. The sidewall of the x-ray absorber was diagonally processed by Si tapered-trench-etching technology such that the transmission intensity of x rays could be changed locally. The x-ray lithography experiment was executed by using this x-ray grayscale mask on a beamline BL-4 in the TERAS synchrotron radiation facility at National Institute of Advanced Industrial Science and Technology (AIST). By using this facility, a PMMA resist master with three-dimensional (3-D) structures was made. A Pt layer was then sputter-deposited as a seed layer on the PMMA resist master, and a Ni mold was fabricated by electroforming technology. In addition, a needle array of PC and PMMA was produced by hot embossing technology. Self-assembled monolayers (SAMs) of a release agent were required on the surface of the mold pattern to achieve a complete molding. Thus, we succeeded in extending the LIGA process to three dimensions by the use of an x-ray grayscale mask.