Attenuated total reflection spectroscopy is presented as a non-destruc
tive analytical tool to investigate porous silicon layers. It is shown
how depth-dependent information on the chemical composition of the la
yers can be obtained by performing reflectance measurements at various
angles of incidence and doing careful parameter fits in suitable mode
ls for the concentration of impurities such as oxygen and hydrogen. Re
sults for samples treated by laser radiation during etching are shown.