Single point micro incremental forming (SPMIF) was applied to the forming of a meso-scale pyramid. A type 304 stainless foil with a thickness of 8 μm and a household aluminum foil with a thickness of 12 μm were used as blanks. It was found that the elongation of stainless foil was relatively large in SPMIF although it is negligibly small in tensile test. Consequently, stainless foil exhibited larger ratio of elongation in SPMIF to that in tensile test than the ratio of aluminum foil. The enhancement of formability of stainless foil in SPMIF was discussed from a viewpoint of martensitic transformation. The surface condition associated with the process of SPMIF was inspected through AFM diagnosis.