Deep X-ray lithography processing of SU-8 negative resist layers with thicknesses of up to 1 mm and physical-chemical properties of SU-8 polymer structures were investigated to find the optimum conditions for the fabrication of X-ray refractive lenses. The exposure was carried out at the ANKA storage ring in Karlsuhe, Germany. Experimental tests of the lenses were performed at the ESRF in Grenoble, France. First lenses showed a gain in the range of 20, a full width at half maximum of the focal spot intensity of approximately 2 μm to 3 μm and unique radiation stability of the optical characteristics.