A technique is described for use in the fabrication of glancing incidence telescopes which operate at large grazing angles (i.e. 8 to 15 degrees). Precision conic section plunge laps are used in a controlled grinding procedure to initially generate imaging surfaces which have a minimum of subsurface damage. A numerically controlled Moore Number 3 Measuring Machine is used throughout the fabrication procedure. Surface geometry accuracies on the order of one-tenth micron have been achieved.