In X-ray focusing, grazing incidence mirrors offer advantages of no chromatic aberration and high focusing efficiency. Although nanofocusing mirrors have been developed for the hard X-ray region, there is no mirror with nanofocusing performance in the soft X-ray region. Designing a system with the ability to focus to a beam size smaller than 100 nm at an X-ray energy of less than 1 keV requires a numerical aperture larger than 0.01. This leads to difficulties in the fabrication of a soft X-ray focusing mirror with high accuracy. Ellipsoidal mirrors enable soft X-ray focusing with a high numerical aperture. In this study, we report a production process for ellipsoidal mirrors involving mandrel fabrication and replication processes. The fabricated ellipsoidal mirror was assessed under partial illumination conditions at the soft X-ray beamline (BL25SU) of SPring-8. A focal spot size of less than 250 nm was confirmed at 300 eV. The focusing tests indicated that the proposed fabrication process is promising for X-ray mirrors that have the form of a solid of revolution, including Wolter mirrors.