In the frame work of Collaborative Research Center (CRC) 653, magnetic data storage on surfaces of components has been developed. The principle is based on magnetic data storage of hard disk drives. Rigid magnetic writing heads successfully developed so far still have limited capabilities; they cannot be adapted to rough or curved surfaces and cannot withstand high mechanical shock. To overcome such drawbacks, a new design of a writing head based on a flexible substrate is proposed. This publication focuses on an investigation of a material which serves as a required substrate for this application. Baseline examinations for asserting compatibility of the flexible substrate to production processes for microelectromechanical systems (MEMS) are presented. Successfully fabricated micro structures using simple fabrication techniques based on photolithography and thin film processes are demonstrated as well. Obtained results through this work indicate that the polyimide film, namely Kapton film, is suitable as the flexible substrate for the flexible magnetic writing / reading system.