This paper describes the ongoing 3 years research and development at Amkor Technology on CoC (Chip on Chip)/FtF (Face to Face) – PossumTM technology. This technology has showed a lot of interests from the microelectronics customers/industries because of its various advantages, which include a) providing smaller form factor (SFF) to the final package, b) more functionalities (dies) can be incorporated/assembled in one package, c) improving the electrical performance - including lower parasitic resistance, lower power, and higher frequency bandwidth, and d) Opportunity for lower cost 3D system integration. Unlike other 3D Packaging technology (e.g. using TSV (Through Silicon Vias)) that requires some works in the front stream (wafer foundry) level, needs new capitals for machines/equipments, and needs modified assembly lines; CoC/FtF technology uses the existing flip Chip Attach (C/A) or TC (Thermal Compression) equipment/machine to perform the assembly joint between the two dies, which are named as the mother (larger) die and the daughter (smaller) die. Furthermore, the cost to assemble CoC/FtF is relatively inexpensive while the applications are very wide and endless, which include the 3D integration of MEMS and ASIC. The current MEMS packaging and test cost contributes about 35 to 45% to the overall MEMS unit cost. WLC (Wafer Level Capping) with wire bonding have been widely used for mass production for accelerometer (e.g. ADI and Motorola), gyroscope (e.g. Bosch and Invensense), and oscillator /timer (e.g. Discera). The WLC produce drawbacks of a large form factor and the increase in the capacitive and electrical resistances. Currently, the industries have been developing a new approach of 3D WLP (Wafer Level Packaging) by using a) TSV MEMS cap with wire bonding (e.g. Discera), b) TSV MAME cap with solder bump (e.g. Samsung, IMEC, and VTI), and c) TSV MEMS wafer/die with cap (e.g. Silex Microsystems). The needs of TSVs in the 3D WLP will add the packaging cost and reduce the design flexibility is pre-TSV wafer is used. “Amkor CoC/FtoF – PossumTM” is an alternative technology for 3D integration of MEMS and ASIC. CoC/FtoF – PossumTM does not require TSV or wire bonding; Miniaturizing form factor of 1.5 mm x 1.5 mm x 0.95 mm (including the package) of MEMS and ASIC can be achieved by using CoC/FtoF – PossumTM while Discera's design of 3D WLP requires substrate size > 2 mm x 2 mm. CoC/FtoF – PossumTM will likely produce packaging cost which is lower than WLC or 3D WLP – TSV at the same time the customer is benefited from smaller FF and reduced electrical/parasitic resistance. CoC/FtoF – PossumTM can be applied to any substrates including FCBGA and laminate. This technology also can be applied to package multiple MEMS microsensors, together with ASIC, microcontroller, and wireless RF to realize the 3D system integration.