Microplastic particles (MPs, <5 mm) are found in marine ice in larger quantities than in seawater, however, the distribution pattern within the ice cores is not consistent. To get insights into the most general physical processes behind interactions of ice and plastic particles in cool natural environments, information from academic and applied research is integrated and verified against available field observations. Non-polar molecules of common-market plastics are hydrophobic, so MPs are weak ice nucleators, are repelled from water and ice, and concentrate within air bubbles and brine channels. A large difference in thermal properties of ice and plastics favours concentration of MPs at the ice surface during freeze/thaw cycles. Under low environmental temperatures, falling in polar regions below the glass / brittle-ductile transition temperatures of the common-use plastics, they become brittle. This might partially explain the absence of floating macroplastics in polar waters. Freshwater freezes at the temperature well below that of its maximum density, so the water column is stably stratified, and MPs eventually concentrate at the ice surface and in air bubbles. In contrast, below growing sea ice, mechanisms of suspension freezing under conditions of (thermal plus haline) convection should permanently entangle MPs into ice. During further sea ice growth and aging, MPs are repelled from water and ice into air bubbles, brine channels, and to the upper/lower boundaries of the ice column. Sea ice permeability, especially while melting periods, can re-distribute sub-millimeter MPs through the brine channels, thus potentially introducing the variability of contamination with time. In accord with field observations, analysis reveals several competing factors that influence the distribution of MPs in sea ice. A thorough sampling of the upper ice surface, prevention of brine leakage while sampling and handling, considering the ice structure while segmenting the ice core – these steps may be advantageous for further understanding the pattern of plastic contamination in natural ice.