Angled nano-scale tunnels with high aspect ratio were fabricated on poly(methyl methacrylate) (PMMA) using a focused ion beam (FIB). The fabrication parameters such as ion fluence, incidence angle, and acceleration voltage of the Ga(+) ion beam were first studied on the PMMA surface to explore the formation of the nano-scale configurations such as nano-holes and cones with diameter in the range of 50-150 nm at an ion beam acceleration voltage of 5-20 kV. It was also found that the PMMA surface exposed to FIB was changed into an amorphous graphitic structure. Angled nano-scale tunnels were fabricated with high aspect ratio of 700-1500 nm in depth and 60 nm in mean diameter at an ion beam acceleration voltage of 5 kV and under a specific ion beam current. The angle of the nano-tunnels was found to follow the incident angle of the ion beam tilted from 0 degrees to 85 degrees , which has the potential for creating a mold for anisotropic adhesives by mimicking the hairs on a gecko's feet.