Polarization modulation infrared reflection absorption spectroscopy (PM IRRAS) was successfully used for the first time to characterize an optically transparent thin oxide film. SiO2 layers of 7 nm thickness were synthesized by plasma enhanced chemical vapor deposition (PECVD) on 200 nm thick gold covered glass slides. Despite the fact that silica is transparent and absorptive to IR radiation when deposited in the form of thin films on a gold surface, it preserves the high metallic reflectivity for the IR light. At grazing angles of incidence of the IR beam, the enhancement of the normal component of the electric field at the interface is comparable to that of Au alone. In addition, the analysis of the structure of a 1,2-dimyristoyl-sn-glycero-3-phosphocholine (DMPC) lipid monolayer deposited using the Langmuir-Blodgett technique is demonstrated.