This paper discusses the process technology to fabricate multilayer-Polydimethylsiloxane (PDMS) based microfluidic device for bio-particles concentration detection in Lab-on-chip system. The micro chamber and the fluidic channel were fabricated using standard photolithography and soft lithography process. Conventional method by pouring PDMS on a silicon wafer and peeling after curing in soft lithography produces unspecific layer thickness. In this work, a multilayer-PDMS method is proposed to produce a layer with specific and fixed thickness micron size after bonding that act as an optimum light path length for optimum light detection. This multilayer with precise thickness is required since the microfluidic is integrated with optical transducer. Another significant advantage of this method is to provide excellent bonding between multilayer-PDMS layer and biocompatible microfluidic channel. The detail fabrication process were illustrated through scanning electron microscopy (SEM) and discussed in this work. The optical signal responses obtained from the multilayer-PDMS microfluidic channel with integrated optical transducer were compared with those obtained with the microfluidic channel from a conventional method. As a result, both optical signal responses did not show significant differences in terms of dispersion of light propagation for both media.