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The design and use of an apparatus intended to cool samples for in-situ Fourier transform infrared (FTIR) spectroscopy study is described. Using liquid nitrogen as the cooling medium, a working sample temperature of −165°C was achieved. The combination of the cooling stage and FTIR spectroscopy allowed us to study the hydrogen bonding in polyurethanes at very low temperatures in-situ. Experimental results in the N–H and carbonyl absorption regions as a function of temperature are compared.