An on-line, continuous IR-based N 2 O measurement system has been developed by combining with a variable multipath "White cell" to avoid a huge amount of the well-known artifact errors in actual N 2 O concentrations determination when analyzing grab samples taken from stationary sources, such as fossil fuel-fired power plants. For solving the problems confronted in earlier stages of this study, the gas cell had to have modifications of the feed through of gas sample flows, the multilayer coatings of stainless steel mirrors, and the thermal efficiency to provide high cell inner temperatures in flowing gas samples. These modifications allow good tolerance of the gas cell to gases and chemicals, such as NO x and NH 3 , and NH 4 NO 3 driven from them, and its usage for a long lifetime even under harsh conditions. They also offer excellent performance not only in directly determining the extent of N 2 O formation during the course of NH 3 -SCR reaction over a sample of a commercial V 2 O 5 -WO 3 /TiO 2 catalyst, but also in simultaneously monitoring changes in concentrations of NO, NO 2 and NH 3 during the reaction. Each reference peak was chosen in gasphase spectra for N 2 O, NO x , NH 3 and H 2 O, and CO 2 as a possible interference, and the modified gas cell was finely tuned to obtain their spectra with a high resolution under optimal operating conditions. The catalyst gave significant amounts of N 2 O formation at reaction temperatures greater than 350 o C, and attention should be paid to the possibility of N 2 O production from commercial NH 3 -SCR deNO x processes with V 2 O 5 /TiO 2 -based catalysts.