Abstract: A disposable all purpose micro sample holder comprised of a thin rigid plate-shaped frame, substantially opaque to infrared light, having a bore extending therethrough in or over which is mounted an optical window made of a material substantially transparent to infrared light. An optional flexible film is sized, shaped and affixed to the upper surface of the frame to completely cover the bore in the frame. The film is substantially transparent to the frequencies of the infrared light to be used. A sample is placed on optical window over the bore and beneath the film. For powder or solid samples, two sample holders, without the film, are releasably clamped together.