[en] Near normal incidence is necessary to design low aberrations X-Ray systems. High reflectivity may be obtained with suitable multilayers deposited on gratings. Classical thin film theories previously used for analysis and synthesis of dielectric multilayers for the visible spectral region are applied in this paper in the UV and soft X-ray range. The optimal multilayer determined by these methods can be deposited onto a grating in order to increase its efficiency. For incidence angles lower than 40; and low wavelength-to-groove-spacing ratios, the efficiency of the total system may be predicted with a scalar theory. Then, the reflectivity is the product of the efficiency red on a universal grating efficiency curve by the multilayer reflectivity. Results are given for several gratings geometries and various multilayers