We report a high resolution 3D imaging using variable structured illumination via Lissajous scanning MEMS mirror module. The Lissajous scanning MEMS mirror was operated at pseudo-resonant frequencies within the bandwidth. The structured illumination pattern density was controlled by selecting the greatest common divisor (GCD) of two scanning frequencies. Scanning frequency selection with high GCD provides a coarse illumination pattern. The constant pattern was obtained by modulating a laser beam at the least common multiple (LCM) of the two selected scanning frequencies. A low-Q inner mirror provides wide frequency tuning range as well as enables variable structured illumination. 3D stereoscopic image has been successfully obtained by using a variable structured illumination and stereoscopic camera. Structured illumination effectively enhances 3D imaging resolution. This structured illumination module can provide a new breakthrough for 3D MEMS imaging applications.