The primary characteristics that one identifies from infrared (IR) spectra of ultrathin films for further analysis are the resonance frequencies, oscillator strengths (extinction coefficients), and damping (bandwidths), related to different kinds of vibrational, translational, and frustrated rotational motion inside the thin-film material [1][2][3][4][5][6][7]. However, the microscopic processes inside or at the surface of a film (motion of atoms and electrons) give rise to the frequency dependence (the dispersion) not only of the extinction coefficient but also of the refractive index of the film. As a result, a real IR spectrum of an ultrathin film is, as a rule, distorted by so-called optical effects. Specifically, the spectrum strongly depends upon the conditions of the measurement, the film thickness, and the optical parameters of the surroundings and substrate impeding extraction of physically meaningful information from the spectrum. Thus after introduction of the nomenclature accepted in optical spectroscopy and a brief discussion of the physical mechanisms responsible for absorption by solids on a qualitative level, this introductory chapter will concentrate on the basic macroscopic or phenomenological theory of the optical response of an ultrathin film immobilized on a surface or at an interface.The theoretical analysis of the IR spectra of ultrathin films on various substrates and at interfaces will involve two assumptions: (1) the problem is linear and (2) the system under investigation is macroscopic; that is, one can use the macroscopic Maxwell formulas containing the local permittivity. The first assumption is valid only for weak fields. The second assumption means that the volume considered for averaging, a (the volume in which the local permittivity is formed), is lower than the parameter of inhomogeneity of the medium, d (e.g., the effective thickness of the film, the size of islands, or an effective dimension of polariton), a < d. In this case, the response of the medium to the external electromagnetic field is essentially the response of a continuum. The 1