When trace oxygen is analyzed by the method of inert gas fusion-infrared absorption, it is important to make a measurement immediately after the oxide on the surface of a sample has been removed. In general, file grinding, chemical polishing, and electrolytic polishing, etc. were done as a method for removing the surface oxide. However, oxide cannot be completely removed, because oxidation occurs immediately again after these procedures. The surface oxide begins reduction from 750 by carbon in the graphite crucible of the inert gas fusion. The surface oxide was removed in the temperature range of 900 1050. At 1050 or more, the sample had melted. Therefore, the sample was preheated for 60 seconds at 1000 in an inert gas atmosphere in a graphite crucible. Afterwards, purified Sn was added using dual sample/flux introduction system. It was melted at 2300 together with the sample, and the oxygen in the sample was measured. The interference of Mn as a getter of carbon monoxide in an oxygen analysis was eliminated by the addition of Sn, and an analysis of oxygen became possible after three minutes. An IR detector was installed in the absorption cell, whose length was five-times as long as that in the conventional model. The S/N was improved by five times. A sample of 2 g was analyzed using a large-volume graphite crucible. The analytical result of oxygen in a steel sample JSS GS-6b (oxygen concentration 3.4 µg g 1) became 2.9 µg g 1 , except for the surface oxygen. JSS GS-2c (oxygen concentration 17.5 µg g 1) became 16.8 µg g 1 , and both standard deviations was 0.2 µg g 1 .