This paper presents a novel process for fabricating out- of- plane microneedle sheets of biocompatible polymer using in- plane microneedles. This process comprises four steps: ( 1) fabrication of in- plane microneedles using inclined UV lithography and electroforming, ( 2) conversion of the in- plane microneedles to an out- of- plane microneedle array, ( 3) fabrication of a negative PDMS mold and ( 4) fabrication of out- of- plane microneedle sheets of biocompatible polymer by hot embossing. The in- plane microneedles are fabricated with a sharp tip for low insertion forces and are made long to ensure sufficient penetration depth. The in- plane microneedles are converted into an out- of- plane microneedle array to increase the needle density. The negative mold is fabricated for mass- production using a polymer molding technique. The final out- of- plane microneedle sheets are produced using polycarbonate for biocompatibility by employing the hot embossing process. The height of the fabricated needles ranges from 500 to 1500 mu m, and the distance between the needles is 500 to 2000 mu m. The radii of curvature are approximately 2 mu m, while the tip angles are in the range of 39 - 56 degrees. Most of the geometrical characteristics of the out- of- plane microneedles can be freely controlled for real life applications such as drug delivery, cosmetic delivery and mesotherapy. Since it is also possible to mass- produce the microneedles, this novel process holds sufficient potential for applications in industrial fields.