An unfavourable transition region exists in deep x-ray lithography bet
ween the exposed and unexposed resist both when the absorbers on the m
ask are inclined as well as when the mask and substrate are tilted wit
h respect to the x-ray beam. The slope of the resist walls is calculat
ed according to an idealized assumption to exceed the slope of the abs
orber by a factor of more than 200. In experiments, however, a value o
f approximately 40 has been found. This lower value can be explained b
y the characteristics of the developer. For a very large transition re
gion such as obtained by a tilt of some ten degrees, unoptimized devel
opment conditions lead to debris in deep and narrow trenches. When cle
an development occurs, the sidewall quality is the same as when there
is a step increase in absorber height. Optically patterned resist temp
lates may therefore be used for x-ray masks. In addition, tilting the
mask and substrate offers a way to obtain three dimensional resist str
uctures.