We developed a copper electroforming replication (CER) process to fabricate precise ellipsoidal mirrors for soft x-ray focusing. Some applications of ellipsoidal mirrors in x-ray microscopy require that all components that are close to samples, including the mirrors, are made of non-magnetic materials. In this study, a non-magnetic copper ellipsoidal mirror was fabricated by replicating a figured and super-polished quartz glass mandrel using an electroforming technique. It was found that the CER process has a high replication accuracy of 8 nm. The focusing performance of the mirror was characterized using a soft x-ray free-electron laser with a photon energy of 100 eV. A small focus size of 370 × 400 nm2 was achieved with a high reflectivity of 65%.