PURPOSE: To prevent deformation and breakdown of a pattern and to simplify its manufacturing process by implanting the golden thin film pattern in the surface of a light transmitting substrate.

CONSTITUTION: A desired resist pattern 8 is formed on a silicon nitride film 7 formed on a silicon substrate 6, and a pattern groove 7a is engraved on the surface of the film 7 by the reactive ion etching of, e.g. CF4 gas at 0.03 Torr pressure. A golden thin film 9 is formed by vapor deposition in a thickness similar to the depth of the groove 7a, and then, the resist pattern and the golden thin film 9 on it are selectively removed by dipping all of them into an org. solvent, and the reverse side of the silicon substrate 6 is etched with a soln. of KOH to complete an X-ray exposure mask having a golden thin film pattern implanted in the surface of transparent substrate 7.