The spatial resolution model of KBA X-ray microscope is built, taking into account geometrical aberration, diffraction effect, etc. Through ray-tracing, the edge response function(ERF) of different fields of view is got, and the geometrical aberration resolution based on the criterion of the ERF between 20% and 80% of its peak-valley value is determined. According to our model, the ideal resolution is obtained. In all the field of view, the geometrical aberration resolution, ideal resolution and experimental resolution are in good agreement. Using the X-ray image from the single film KBA microscope, the resolution is calculated to be about 4 μm in central field and better than 6 μm in ±100 μm range. The experiment result shows that, geometrical aberration is the key factor that determi