MIRA is a beam line for very cold neutrons (7.7 Angstrom < lambda < 30 Angstrom) at the new FRM-II reactor. It can be operated as a classical reflectometer, working in the theta-2theta scan mode and a horizontal reflection geometry with q-transfers of 7.0 x 10(-4) Angstrom(-1) < q < 1.1 Angstrom(-1). A flux of 2.0 x 10(6) neutrons/(cm(2) s) at the sample is aimed for. We also plan to use a multilayer polarizer and an analyzer to perform polarized neutron reflectometry. Furthermore, the instrument will be used for the development of new techniques.