Traditional MEMS (microelectromechanical system) design methodology is not a structured method and has become an obstacle for MEMS creative design. In this paper, a novel method of mask synthesis and verification for surface mi- cro-machined MEMS is proposed, which is based on the geometric model of a MEMS device. The emphasis is focused on syn- thesizing the masks at the basis of the layer model generated from the geometric model of the MEMS device. The method is comprised of several steps: the correction of the layer model, the generation of initial masks and final masks including multi-layer etch masks, and mask simulation. Finally some test results are given.