Structural studies of polyoxymethylene (POM) have been undertaken by use of the infrared and X-ray measurements from the point of view of the simplicity of the chemical structure and of the interesting helical configuration of the molecule in crystalline state. In this preliminary report the method of preparation of thin films of this polymer suitable for the infrared measurements is described. The film samples (oriented or non-oriented) of required thickness (5-10μ) can be easily prepared by this method. The polarized infrared spectra of POM in the 3500-400cm-1 region were reproduced.