Photoresist lithography has been applied to the fabrication of micro/nano devices, such as microfluidic structures, quantum dots, and photonic devices, in MEMS (micro-electro mechanical systems) and NEMS (nano-electro-mechanical systems). In particular, nano devices can be expected to present different physical phenomena due to their three-dimensional (3D) structure. The flexible 3D micro/nano fabrication technique and its process simulation have become among the major topics needed to understand nano-mechanical phenomena. For this purpose, the moving-mask technology and the lithography processes for the positive- and negative-tone photoresists were modeled. The validity of the simulation of the proposed 3D nano/microstructuring was successfully confirmed by comparing the experiment results and the simulated results. Hence, the developed model and the simulation can present and optimize photoresist characteristics and lithography process conditions due to the various 3D nano/microstructures. They could be help in the understanding of nanomaterial and mechanical phenomena.