This paper reports corner compensation methods for fabricating the intact mesa structure in MEMS (Micro-ElectroMechanical System). To investigate the undercutting problem in the mesa structure, over ten corner compensation patterns are designed by computing the relations among a series of parameters, e.g. etching rates in different crystal planes, etching depth, etching times, etc. The compensation patterns are then simulated by the simulation software Anisotropic Crystalline Etch Simulation (ACES) beta 2, the 3D etching simulations are gotten. Various new compensation structures preventing the undercutting of convex corners of (100) silicon in THAH solution are redesigned and optimized based on the simulation results, the fabrication are conducted to verify the feasibility of the corner compensation patterns.