Mirrors with a graded reflectance profile have been used for many years in unstable cavities for improving the optical quality of the laser output beams. All the variable reflectivity mirrors are realized with multilayer-coatings containing one or more profiled layers inside the stack. They generally exhibit high reflectance in the central area and very low reflectance in the external area. In particular, phase-unifying (PU) mirrors are graded mirrors properly designed in order to obtain a low wave-front distortion in the transmitted laser beam. In this paper, the laser damage resistance properties of a PU mirror designed for XeF excimer lasers (351 nm) have been studied. The laser-induced damage threshold has been measured by a XeF laser on the high and low reflectivity areas. A correlation between the damage threshold values and the standing wave electric field profile, which settles inside the two coating structures during laser irradiation, has been found.