A device (10) is provided for matching the CTE between substrates (12, 14), e.g., a semiconductor substrate and packaging material. The first substrate (12) has a first coefficient of thermal expansion and the second substrate (14) has a second coefficient of thermal expansion. At least two layers (16) of liquid crystal polymer are formed between the first substrate (12) and the second substrate (14), each layer having a unique coefficient of thermal expansion progressively higher in magnitude from the first substrate (12) to the second substrate (14).