An innovative technology for the realization of key elements of a microfabricated reduction unit is presented. In view of integrating the functions of gear, pinion and axle into one element, multilevel metal electroplating in a negative dry film resist mould (Riston) is used. Easier processing, inherent planarization for multilevel 3-D structures, vertical sidewalls and high thicknesses (20-50 mu m/level) are shown to be the main key features of dry films. To demonstrate the process feasibility, a gear and pinion set with upper and lower axle posts has been realized with four levels of nickel.