A PDMS based tuneable microoptical system fabricated merging deep reactive ion etching, SU-8 and soft lithography, with a low-cost (mass-production), simple and highly repetitive technology, is presented. This system consists on a structure of two microlenses with uncoupled optical properties that can be mechanically actuated. This device was numerically simulated prior to its fabrication, to optimize its design and improve its behaviour. In addition, an optical characterization of the fabricated devices was carried out to provide a proof of concept of the presented devices and validate the proposed fabrication technology.