A 110 m diameter aspheric metal secondary mirror for a test model of an earth observation satellite camera was fsbricated by ultra-precision single point diamond turning (SPDT). Aluminum alloy for mirror substrates is known to be easily machinable, but not polishable due to its ductility. A harder material, Ni, is usually electrolessly coated on an A1 substrate to increase the surface hardness for optical polishing. Aspheric metal secondary mirror without a conventional polishing process, the surface roughness of Ra=10nm, and the form error of Ra=λ/12(λ=632.8nm) has been required. The purpose of this research is to find the optimum machining conditions for reflector cutting of electroless-Ni coated A1 alloy and apply the SPDT technique to the manufacturing of ultra precision optical components of metal aspheric reflector.