The formations of sinusoidal surface relief structures recorded in positive photoresist (Allresist AR-P 3120) have been studied and optimized for different recording parameters of gratings with spatial frequency of ~1200 grooves/mm.Astable sinusoidal pattern generated using a two-beam laser interferometric technique was recorded in thin films of positive photoresist deposited on glass substrates. Several gratings were generated by varying the exposure time of interference pattern and time of chemical development of exposed media. Time duration of exposure for 90 s and chemical development for 15 s were observed to be optimum for the translation of the sinusoidal interference pattern into nearly-sinusoidal profiled grooves in the gratings for a developer AR-300-26 of dilution of 2:1 (developer:de-ionized water).