The MCS(Micro-coplanar strip) line has been analyzed. The conformal mapping method is used to calculate the quasi-static effective permittivity and characteristic impedance of this MCS line. The computed results of the present work are found to be in good agreement when compared with the results obtained using commercial S/W, IE3D. And in this paper, the stepped-impedance low pass microstrip filter is designed and fabricated with MCS lines for improving the frequency responses. The LPF proposed structure has been also designed and implemented to have the sharp attenuation characteristics in stop band. The agreement between simulation and measurement results verify the implemented LPF.