To improve the efficiency of optical conversion and spatial adaptability of conventional 2D tilt mirrors, non-perpendicular 2D MEMS tilt mirrors were presented in this paper. The designed mirrors were fabricated by PolyMUMPS process and their upper electrodes were asymmetrically fixed on a substrate.The deformation of mirrors tilted around two non-perpendicular axes were controlled by applying voltages. By constructing mirrors with three-layer membranes, effects of the upper electrode’s deformation on the flatness of the mirror surfaces were eliminated. By fabricating dimples on the upper electrode and reducing the overlapped area of mirrors’ electrodes on the edges of the upper electrode, the damage caused by the pull-in effect was eliminated. Furthermore,the designed electrodes made sure that forces produced by the applied voltages would produce large moments. The developed mirrors lower the working voltages, their tilting angles around X- and Y- axes are 0.16° and 0.03° at 3.5 V,respectively, and the angle between X axis and Y axis is 145.37°. It concludes that the mirrors can rotate around two non-perpendicular axes independently, and its advantages are simple structures and good spatial adaptability.