In this paper, we report on a cost effective and simple method for fabricating a flexible multi-electrode array for subdural neural recording. The electrode was fabricated using a PDMS-Parylene bilayer to combine the major advantages of both materials. Mechanical and electrical characterizations were performed to confirm functionality of a 16-site electrode array under various flexed/bent conditions. The electrode array was helically wound around a 3 mm diameter cylindrical tube and laid over a 2 cm diameter sphere while maintaining its recording capability. Experimental results showed impedance values between 300 kΩ and 600 kΩ at 1 kHz for 90 μm diameter gold recording sites. Acoustically evoked neural activity was successfully recorded from rat auditory cortex, confirming in vivo functionality.