A laboratory prototype of a computer-controlled IR spectropolarimeter based on a tunable CO 2 laser and two electro-optical polarization modulators has been designed, constructed, and tested. This instrument is capable of determining 12 of the total of 16 Mueller matrix elements for a sample surface in a spectral range of 9-11 µ m. The measurement error for the normalized matrix elements does not exceed 0.02. The principles of optical arrangement and the algorithm of digital processing of the photodetector signal are considered. A procedure for the instrument calibration is discussed. The results of measurements of the Mueller matrix elements for reflection from the surface of polystyrene and water at a wavelength of 9.7 and 10.6 µ m are presented.