This paper reports the simulation and fabrication of novel polymer-based tunneling sensors by hot embossing technique, one of the advanced polymer microfabrication technologies. ANSYS is the software tools used to simulate the mechanical microstructures of the polymer tunneling sensors. Following the optimum design of the sensors, the mold inserts of hot embossing are fabricated by anodic bonding of glass disk 5 mm think and silicon wafer, with high-aspect-ratio microstructures by ICP etching. Main structures of polymer-based tunneling sensors are hot embossed on PMMA, followed by plastic bonding to form lateral tunneling sensor platform.