A new device operating from 4.2 to 300 K is now installed on the hard X-ray station of the DCI ring in LURE in order to measure absorption coefficients. This liquid-He bath device has three optical windows. One allows the incident beam to impinge on the sample, one located at 180 degrees with respect to the sample allows transmitted beams to be detected, and another located at 90 degrees is used to detect emitted photons. Total electron yield detection mode is also possible thanks to a specific sample holder equipped with an electrode that collects the charges created by the emitted electrons in the He gas brought from the He bath around the sample. The performance of the cryostat is described by measurements of the absorption coefficients versus the temperature for Cu and Co foils. For comparison, the absorption coefficient is also measured for Cu clusters. As expected from dimension effects, the Debye temperature obtained for the clusters is lower than that of bulk Cu.