SPECTRUM-RÖNTGEN-GAMMA (SRG) is one of a new series of large astronomical missions being planned by the Soviet Union and is scheduled for launch in mid-1993. The Space Research Institute (IKI) of the Academy of Sciences of the USSR and the Babakin Center (BC) are responsible for the scientific supervision and spacecraft construction, respectively. Mission objectives include broad and narrow band imaging spectroscopy over a wide range of energies from EUV through gamma rays with particular emphasis on extragalactic objects. The design of the Soviet Danish Röntgen Telescope (SODART) consists of two thin foil, conical shell approximations to Wolter 1 geometry. The reflectors are rolled aluminum foils which have been dipped in acrylic lacquer and coated with gold resulting in a super smooth surface. Each telescope has an aperture of 60 cm, a focal length of 8 m, a field of view of 1 deg and is designed to have a halfpower width of ≤2 arcmin. The conical geometry contributes 15 arcsec and manufacturing tolerances in the support structure and the quality of the figure of the foil the rest. The contribution from X-ray scattering is insignificant. Focal plane slides can position one of four instruments at the focus of each telescope. Images and spectra will be recorded with position sensitive proportional counters with spectral resolution as good as 13% at 6 keV. Spectral resolution of 2.5% at 6 keV is provided by an array of 19 cooled silicon detectors. A broad band polarimeter will be sensitive to residual polarization as low as 1%. An objective Bragg crystal panel, placed in front of one of the telescopes, will be capable of high resolution spectroscopic studies ((E/ΔE)) ~1000) of point- and extended sources.