The basic structure of MEMS millimeter-wave phase shifters was consisted of a coplanar wave-guide (CPW) transmission line periodically loaded with several thin metallic membranes. A new method was developed to obtain lower-loss microwave coplanar waveguide (CPW) by means of forming porous silicon (PS) on low-resistivity silicon wafer. The CPW fabricated on porous silicon (PS) / oxidated porous silicon (OPS) coated with polyimide had demonstrated lower loss than 0-7.5dB/1.2cm in 0-40GHz, and comparison with quartz, lowresistivity silicon and multi-structure of poly-Si/SiO 2 on highresistivity silicon in measure and analysis.Index Terms -PS substrate MEMS CPW phase shifters polyimid, insertion loss.