Abstract: A method of manufacturing a reflecting mirror is proposed which includes a double nickel layer plated on a stainless steel sheet as a base material. After buffing, the base material is immersed in a 4 to 9% solution of hydrochloric acid to remove any oxide thereon, thus performing a pre-treatment step. The method also features a pre-plating step which forms an initial plated nickel layer on the surface of the base material, using a bath composition comprising 150 to 300g/l of nickel chloride and 3.6 to 36g/l of hydrochloric acid. The method also includes a bright nickel plating step which employs a standard Watts bath.