X-ray mirrors require a super-smooth surface to prevent strong X-ray scattering. We examined the fabrication possibility of the X-ray mirror by single-point diamond turning (SPDT) for electroless nickel. The stable and unstable cutting modes for the electroless nickel were obtained by observing the relative position of a diamond tool for machining. A super-smooth surface of 0.95 nm rms was achieved within the stable cutting mode. The surface roughness of the electroless nickel mirror measured with an optical profiler was compared with the X-ray reflectivity measurement. The electroless nickel mirror could be successfully used as a soft X-ray reflector and a low-pass filter for the hard X-rays.