A simple Fourier transform spectrometer was designed and constructed for the measurement of detectors, sources, passive devices and materials in the terahertz (THz) range. It can be operated at frequencies between 0.3 and 1.5 THz, using a 50-μm-thick Mylar-film beam splitter. The spectral range can be changed by altering the thickness of the beam splitter. The highest frequency resolution is 750 MHz. We studied the properties of heterodyne detectors including superconductor mixers and semiconductor harmonic mixers, direct detectors including an InSb semiconductor bolometer, superconducting tunnel junctions and the Golay cell, and sources including Gunn oscillators and a microwave source with its multipliers, as well as various materials and passive devices including Si wafers and metal mesh filters. Because of its multiplex and etendue advantages, Fourier transform spectroscopy has become the most efficient way to evaluate the properties of signal sources, samples and detectors in the terahertz (THz) range [1][2][3]. The multiplex advantage is that the interferometer receives information from the entire range of a given spectrum during each time element of a scan, whereas a grating spectrometer receives information from only a narrow band of the spectrum. The etendue advantage is that when the required frequency resolution is much lower than that determined by the throughput, the interferometer has the ability to collect a large amount of energy with no strong limitation on the resolution. This is the situation in the THz range. To evaluate the properties of direct detectors, heterodyne detectors (mixers) and filters fabricated in our laboratory, we designed and constructed a simple Fourier transform spectrometer (FTS) system.