A model of magic-mirror (Makyoh) imaging with the mirror backside relief as the input is described. The mechanical pattern transfer is modelled by a convolution approach while the optical imaging using a nonlinear geometrical optical model, more general than previous approaches. Characteristic features of the imaging is analysed and the linear approximation is examined. Diffraction effects are also treated. Characteristic features for the ancient mirror and applications in semiconductor wafer inspection are discussed.