A new optical cell has been designed to acquire conveniently the infrared spectra of molecules at low temperatures via the multiple internal reflection technique. This cell offers a unique means of studying the molecular structure of intractable molecules, certain liquid-solid interfaces, and the surfaces of infrared transmitting semiconductors at low temperature. A simple modification of this cell can be used to collect and analyze such gaseous samples as gas chromatographic fractions, impurities in air, and volatile toxic chemicals. The modified cell could conceivably be used to collect and analyze ``hot'' species as generated in matrix isolation studies.