Micro-PIV(particle image velocimetry) has been widely used to measure the velocity of micro flow. Although this micro-PIV method can give accurate 2D instantaneous velocity information of mea-surement plane, it cannot resolve the out of plane component of velocity vectors. Lots of the micro fluidic devices generate three-dimensional flow and 3D measurement of velocity is useful to understand the physics of micro flow phenomena. In this study, we constructed stereoscopic micro-PIV(SMPIV) system and applied this method to the impinging micro jet flow. The results show that this method can produce accu-rate 3D reconstruction of micro jet flow.