This paper reports on the manufacturing, surface morphology, internal structure and mechanical properties of Ni-foils used as membranes in reference-microphones. Two types of foils, referred to as S-type and 0-type foils, were electrochemically deposited from a Watts-type electrolyte, with (S-type) or without (0-type) the use of the sulfur-containing additive sodium saccharin. Both types of Ni-foils appeared perfectly smooth when investigated with scanning electron microscopy (SEM), while atomic force microscopy (AFM) and transmission electron microscopy (TEM) revealed differences in the surface morphologies and a smaller grain-size in the S-type foils. X-Ray diffraction showed a <311> texture component in both types of Ni-foils, most pronounced for 0-type foils. A minor <111> texture component observed in both foil types was strongest in the S-type foils. Mechanically 0-type foils proved more ductile than S-type foils during thin film tensile testing, due to microstructural defects caused by sodium saccharin during deposition. Tensile strengths in the order of 700-1000 MPa were observed - highest for the more ductile 0-type foils. A hardness in the order of 6 GPa (590 HV) was found by nanoindentation. © 2003 Elsevier Science B.V. All rights reserved.