A photoacoustic detection system mainly based on a Fourier transform infrared spectrometer has been constructed and some tentative evaluations of its performances have been made. Infrared photoacoustic spectra of cotton and nylon cloths have been obtained without troublesome sample preparations which are necessary in conventional infrared spectrometry. It can be said that the Fourier transform infrared photoacoustic spectroscopy is useful for the structure elucidation of organic polymers.