We present a novel approach for the fabrication of terahertz (THz) metamaterial structures utilizing PolyMUMPs, a foundry process commonly used in the fabrication of microelectricalmechanical systems (MEMS) devices. The structure has an alternating composition consisting of three polysilicon layers and two silicon dioxide layers each with a unique thickness. A split ring resonator (SRR) structure was fabricated with dimensions to support resonance around 5 THz. The structures were arrayed to cover a 1 cm2 area. The backside of the samples was polished to improve the transmission characteristics of the material during Fourier transform spectroscopy measurements. The data indicates a transmission null around 3.7 THz due to the periodic arrangement of the SRR structures. These results are encouraging for future use of PolyMUMPs in terahertz metamaterial designs which is ideal for the repeatability the manufacturing process lends to the design.