This research involves design and construction of attenuated total reflection (ATR) accessory for characterization of flowing liquid using FT-IR spectrometer. The new accessory is designed in order to solve the problems of flowing liquid. The research consists of design, construction, and testing of ATR accessory. The results from the constructed accessory were compared with those from commercial accessories. The experimental results were compared with those from spectral simulation. It was found that the energy throughput obtained from the gold-coated reflecting mirror is higher than that from non-gold-coated reflecting mirror. The energy throughput acquired via the constructed accessory is higher than that acquired via the commercial accessories. Spectra acquired via the constructed accessory are similar to those via the commercial accessories. The observed phenomena suggest that the constructed accessory can be employed for characterization of material as commercial accessories.