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 degrees C was achieved. The combination of the cooling stage and FTIR spectroscopy allowed us to study the hydrogen bonding in polyurethanes at very tow temperatures in-situ. Experimental results in the N-H and carbonyl absorption regions as a function of temperature are compared.