A photolithographic technique for fabrication of very smooth and highly uniform metallic, free‐standing, inductive meshes, is described. The fabrication process was developed in order to produce highly reflective, low‐loss Fabry–Perot e´talon elements for use in the infrared spectral region. The measured rms smoothness of the grids is typically ≤30 A˚. Because of their nickel core, the mechanical strength of the grids is such that they can be easily stretched flat on stainless‐steel rings.