We had develop a low-cost multichannel neural recording system and multi-electrode array (MEA) chip for a number of research laboratories. Because these elaborate systems may be cost-prohibitive for many laboratories, the simple fabrication of the MEA chip and the construction of the low-cost recording system with cellular image acquisition is presented in this study. The MEA chip is a polyimide-based microelectrode array with 60 electrodes (5 μm thick, 30 μm in radius and with 200μm spacing) and is based on the semiconductor process and advanced micro electro-mechanical system (MEMS) technology. The three-dimensional (3D) structure of the electrodes is fabricated by electroplating, which produces rough textures that increased the effective surface area. The in vitro impedance of the electrodes on the MEA chip is 0.43 ± 0.024 MΩ at 1 kHz, which is sufficiently low for obtaining high-quality neural recordings.