A polymer-based wafer level integration technology suitable for miniaturized and multi-functional systems integration was developed and demonstrated in this work. Wafer scale flexible interconnects were firstly fabricated on one wafer, and then transferred to another wafer. Such transfer process involved wafer bonding and application of sacrificial materials. A sacrificial layer was firstly placed on the surface of the transfer wafer, and the sandwich interconnect structures were then manufactured on top of the sacrificial layer. With the help of the sacrificial layer, the flexible interconnects were transferred to another wafer through wafer bonding process. Contact resistance structures were fabricated with the help of wafer bonding process, connecting and aligning metal contact layer on device wafer and metal layer embedded in transferred flexible interconnects. Such transferred contact resistance was measured through designed testing structures as a demo for wafer level heterogeneous integration.