A method to fabricate a high precision X-ray mask for Ultra Deep X-ray Lithography (UDXRL) is presented in this paper by use of a single substrate. Firstly, an 8-μm layer of positive photoresist is patterned on a 500 μm thick beryllium substrate by use of UV lithography and 5 μm gold is electroplated out of a sulfite based commercial plating solution. Secondly, the photoresist is removed and 15 μm of SU-8 is spincoated and baked. The layer of SU-8 is patterned by use of an exposure from the backside of the substrate with a soft X-ray source, followed by post-exposure bake and
development. An additional 5 μm layer of gold is electroplated on top of the first gold pattern thereby increasing the total thickness of the absorber on the X-ray mask to 10 μm. After the removal of the SU-8 resist, the second step of the process is repeated by use of a thicker layer of SU-8 (up to 100 μm) to obtain the high-precision and high-aspect ratio absorber pattern. Using this method, the maximum dimensional error of the fabricated gold pattern remains under 1 μm, while the smallest absorber feature size is 10 μm.