A new approach to near-infrared (NIR) spectropolarimetry is described, in which the properties of a noncollinear acousto-optical tunable filter (AOTF) made of an anisotropic crystal of TeO2 is employed to produce a novel instrument that precludes or reduces significantly the use of mechanical parts and simplifies the acquisition of optical rotation spectra of absorbing species in the NIR region. In essence, the instrument is based on the measurement of the relative beam intensities produced when a 45 degrees plane polarized beam of radiation passes through a sample cell and is directed to the entrance window of the AOTF. Because of the crystal anisotropy, two planar and orthogonally polarized beams will leave the AOTF, angularly split from the nondiffracted beam, after the acousto-optical interaction has occurred. If an optically nonactive sample is present in the cell, equal intensities for both diffracted beams should be observed. On the other hand, the presence of an optically active sample will cause the polarization plane to rotate and a consequent difference in the intensities of the AOTF diffracted beams will be registered as a function of the optical activity of the sample. The instrument has been evaluated with aqueous solutions of sucrose, glucose, and fructose and for three forms of camphor (d, l, dl).