Abstract: A method of manufacturing multilayer mirrors for use in conjunction with X-rays. Customary multilayer mirrors are composed of discrete, thin layers which generally consist of alternating absorption and spacer layers. In order to counteract surface roughness of the thin layers, it is known to smoothen the layers by ion etching after deposition. A drawback thereof consists in that the material of one layer penetrates into the other layer, so that the location of the interface and the thickness of the layers of the multilayer mirror are no longer suitably defined. In accordance with the invention, a multilayer mirror is manufactured by stimulating the penetration of one of the materials into the layer with the other material, after which the original layer thickness of the first material is removed by etching.