A reflective type MEMS VOA using lensed fiber-coupling scheme was fabricated. A linear bi-directional comb actuator is used to translate vertical mirror to improve attenuation characteristics in small attenuation range. Various coupling loss factors are analyzed by CODE V. The insertion loss of the fabricated VOA is 0.98 dB. The PDL measurement shows good uniformity in broad attenuation range. The maximum value of PDL is 0.24 dB. The wavelength dependency of VOA is measured below 0.7 dB in whole attenuation range and the return loss is -38 dB.