This letter presents a design of a microelectromechanical systems variable optical attenuator (VOA) that employs a pair of parabolic mirrors as the retro-reflector, which has obtained a linear relationship over a 62-dB range between the attenuation (in decibels) and the mirror rotation angle (in degrees). The insertion loss measures 0.6 dB thanks to the three-dimentional optical coupling design. The linearity comes from the simultaneous shift and defocus of the laser beam. Compared with the conventional coaxial and cross-axial VOAs, such retro-axial design has the two fibers arranged on the same side and thus facilitates the use of standard packaging formats