The production of Makyoh images with modern machining and polishing processes is described. Interferometric measurements of their surfaces, the effect of residual strains from the machining process, and the relationship between the transfer function of the Makyoh image and its surface form are also discussed. The back surfaces of several phosphor-bronze blanks were marked with a numerical control mill, and their front surfaces were polished to produce Makyohs. In order to determine how much the imaging effect depends on these factors, annealed and non-annealed mirrors were compared. The magnitudes of the convex deformations of these two types of mirrors under the same polishing conditions were measured by laser interferometry. As a result, it was found that the mechanical residual strains give a significant contribution to the Makyoh deformation. The transfer function of axial symmetric mirrors were calculated as a function of the spatial frequencies of concentric figures of the rear surfaces. © 1990.