Fourier transform infrared specular reflectance spectra at variable incidence have been recorded in order to characterize the oxide layers formed on both mechanically polished and etched surfaces of stainless steels (AISI 304 and 316). Depending on the surface preparation, the major oxides are either Cr,O, and MnCr,O, for polished samples or a-Fe,O, and Fe,O, for etched samples in the early stages of the oxidation in air at 900°C. Secondary ion mass spectrometry depth profiles confirm the schematic structure of oxide films (developed on polished surfaces during longer exposures) deduced from infrared reflectance study.