An acoustic mirror of alternately arranged layers of high and low acoustic impedances is manufactured in that a basic material having a first layer of the layer sequence is initially provided, on which a second layer of the layer sequence is created on the first layer such that the second layer of the layer sequence partially covers the first layer. Subsequently, a planarization layer is applied onto the layer sequence, and the planarization layer is removed in an area which in the common layer plane projects laterally beyond the second layer so as to result in a residual planarization layer. Finally, a termination layer is applied onto the layer sequence and the residual planarization layer.