<p>A high-precision and efficient method is developed to correct the two-dimensional (2D) surface topography of X-ray mirrors using an elliptical beam spot and a single-axis ion beam figuring (IBF) system. Compared with conventional circular beam spots, the smaller tangential size of the elliptical beam spot enables a higher cut-off frequency and improved figuring correction precision in the tangential direction. The larger sagittal size reduces the number of scanning lines and the figuring time required to complete a relatively wide X-ray mirror. As a first demonstration, elliptical Gaussian-shaped beam spots are generated using specially designed elliptical holes and a broad ion beam source. A mirror with 380 mm × 40 mm optical surface clear aperture is figured using the proposed method. After fast correction using a large circular beam function of <i>σ</i> = 10 mm and fine correction using an elliptical beam function of <i>σ</i>_tan = 2 mm/<i>σ</i>_sag = 5 mm, the 2D height error is significantly reduced from 14.5 nm to 1.2 nm (root mean square error). The tangential slope error reaches 384 nrad, which can be further improved. The IBF method with a non-spherical spot can be applied to the manufacturing of many other mirrors that have different requirements in two dimensions with high convergence efficiency.</p>