A geometrical optical model for the image formation of Makyoh (or magic-mir
ror) topography is presented. General relations are given on the optical se
ttings. The basic equations of the imaging are derived. Fundamental feature
s of the imaging are pointed out, and optimum working conditions are establ
ished. Simulations of the image of an isolated defect (hillock or depressio
n) and a periodic (sinusoidal) surface are presented for different optical
settings. Supporting experimental images are presented.