A three-dimensional tip electrode array technology for in- vitro electrophysiological experiments is presented. Based on simulation results obtained with a finite element model of the neuron-electrode interface, it has been shown that the electrical coupling between the neural cells and the three-dimensional tip electrode array is improved compared to standard planar electrodes. Consequently, three dimensional microelectrode arrays (3D-MEAs) exhibiting a higher spatial resolution than classical integrated MEA systems have been manufactured using the proposed fabrication process. Three-dimensional tip electrode arrays with an electrode diameter of 3-4µm, a height of 1.75µm, and a pitch dimension of 5-6µm have been manufactured on silicon substrate. Future in-vitro electrophysiological experiments are expected to confirm the superiority of the three-dimensional electrodes over the planar electrodes.