The Materials Imaging and Dynamics (MID) instrument at European XFEL aims at the investigation of nanosized structures and nanoscale dynamics using coherent X-ray radiation. A hard X-ray Split and Delay Line unit (SDL) is under manufacture for the MID station. The SDL is optimized to operate in a photon energy range from 5 to 10 keV and provides pairs of jitter-free X-ray pulses with a variable time delay ranging from −10 to 800 ps. With the powerful tunable and synchronized optical laser system at the MID station, not only X-ray pump-probe experiments but also X-ray probe—optical pump—X-ray probe (XOX) and optical pump—X-ray probe—X-ray probe (OXX) experiments are enabled by the SDL. This device will allow the study of ultrafast dynamics using experimental techniques, e.g. time-resolved X-ray Photon Correlation Spectroscopy (XPCS), Speckle Visibility Spectroscopy (SVS), ultrafast X-ray tomography and temporally and spatially resolved X-ray holography. We present here the current status of the mechanical manufacture of the device. Throughput simulations using diamond crystals as X-ray optics have been performed for the optical splitting scheme in SASE configuration and the results are presented.