The successful application of x‐ray lithography to a manufacturing process requires a detailed understanding of the image formation process. In a series of articles, a theoretical study of the optical processes involved in the definition of the image in proximity printing has been presented. In addition to the diffraction process, it is included here that the image formation in the very near field (microgaps) due to the guiding effects in the absorber which alters the boundary condition for diffraction and thus changes the final image pattern. Also presented here is an experimental study designed to verify the predictions of the models of image formation. Preliminary result shows a very large depth‐of‐focus for 0.25 μm features.