Abstract: A reflective mask, useful in extreme ultraviolet lithography (EUVL), and method of formation are disclosed. Instead of patterning an absorbing film stack, as is the case with conventional EUVL masks, the reflective film stack itself is patterned and etched to form a trench in the reflective stack. A hard mask is deposited directly on the reflective substrate. It is patterned and repaired. Then the reflective film is removed in the patterned area to create absorbing trenches. The hard mask may then be stripped or remain in place on the final mask. A liner may be formed on the trench to absorb radiation and protect the sidewalls.