Microelectrode arrays (MEAs) have become key components in retinal implants for recording of neural signals or electrical stimulation of nerves. In this paper, implantable flexible MEAs based on a novel polymer, parylene, were developed by designing MEMS process. And electrical performance of prepared microelectrodes was characterized electrochemically. Results showed that impedance and phase delay of testing MEAs were 2000 QA100 Q and -20°from 103Hz to 105 Hz, respectively, which would supply a better application with neural interface for retinal prosthesis.