A semitransparent Mo/Si multilayer beam splitter with a completely sel
f-standing active area (10 x 10 mm) and a flatness of 1.1 nm (r.m.s) w
as fabricated. The influence of the roughness of the membrane substrat
e on the reflectivity of a beam splitter was investigated for differen
t materials and deposition schemes. Precise control of multilayer stre
ss to give a slightly tensile state not only enables the fabrication o
f a large and flat reflection surface, but also makes it possible to e
tch away the supporting membrane and obtain a completely self-standing
structure. The performance evaluation using synchrotron radiation rev
ealed that the fabricated beam splitter works as a one-to-one beam spl
itter whose reflectivity and transmittance are both 27% (s-polarizatio
n, 45 degrees, lambda = 13.4 mm).