We started adaptive optics (AO) development activities in Tohoku university targeting Multi-Object Adaptive Optics (MOAO) system for the next generation ground-based large telescopes. In order to realize an MOAO system, we are currently conducting two R&Ds. First one is a development of a large stroke (20μm) Micro Electro Mechanical Systems (MEMS) deformable mirror with large number of elements (>3000) which is necessary to achieve mild Strehl Ratio in an AO systems for 30m class telescopes. Based on our original design to achieve the requirements, prototyping of the device is currently underway using the MEMS development facility in our university. Second one is a consideration of tomographic algorithm for the wavefront estimation required for an MOAO system. The algorithm will be tested on a test bench simulating multiple guide stars and wavefront sensors. Concept design of the test bench is shown. MEMS-DM and MOAO testbed developments will be concluded by 2013.