The operating frequency of the SAW filters is limited by the gap width but not the line width. The narrow gap width is required for the high operating frequency SAW filters. Therefore, in this study, high precision nano-image profiles transferred by near field phase-shifting mask (NFPSM) lithography at various exposure-energy-intensities (EEIs) are simulated by the finite element method (FEM). The transferred energy-intensity distribution (TEID) in the photoresist during the NFPSM process (at the wavelength of 248 nm) can be accurately simulated by the FEM. The TEID at the interface between the mask and the photoresist is also simulated. The fabricated pattern widths clearly match the simulation results. The study of the simulated image profiles shows that they are dependent on the EEI. The greater the EEI is, the narrower the width and the shorter the height of the image profile. The nano-linewidth of 60 nm is simulated and fabricated. The fabricated nano-imaging profile precisely fits the simulation results. Therefore, any expected nano-image profile can easily be fabricated by way of the simulation. (C) 2011 Elsevier B.V. All rights reserved.