We systematically investigate the fabrication and dry-release technology for a high aspect ratio (HAR) structure with vertical and smooth silicon etching sidewalls. One-hundred-micrometer silicon on insulator (SOI) wafers are used in this work. By optimizing the process parameters of inductively coupled plasma deep reactive-ion etching, a HAR () structure with a microtrench width of has been demonstrated. A perfect etching profile has been obtained in which the structures present an almost perfect verticality of and no sidewall scallops. The root-mean square roughness of silicon sidewalls is 20 to 29 nm. An in situ dry-release method using notching effect is employed after etching. By analysis, we found that the final notch length is typically an aspect-ratio-dependent process. The structure designed in this work has been successfully released by this in situ dry-release method, and the released bottom roughness effectively prohibits the stiction mechanism. The results demonstrate potential applications for design and fabrication of HAR SOI MEMS/MOEMS.