Abstract: The concentration of urea in a concentration range of 0-0.1% in a milk sample containing at least 1% fat, at least 1% dissolved lactose, and at least 1% protein, is determined with an accuracy better than 0.007%, expressed as Standard Error of Prediction, by an infrared attenuation measuring technique, by determining, on the sample, the attenuation in the region of infrared radiation from 1000 cm.sup.-1 (10.0 .mu.m) to 4000 cm.sup.-1 (2.50 .mu.m), at least one determination being made in a waveband in the region from 1000 cm.sup.-1 (10.0 .mu.m) to 1800 cm.sup.-1 (5.56 .mu.