A low temperature double beam absorption cell designed specifically for the Beckman DK, DK‐1, and DK‐2 is described. It may be used down to at least −196°C in quantitative measurements of visible and ultraviolet absorption spectra of liquid or rigid glass solutions. A detailed listing of low temperature glasses and low temperature solvents which might be used in conjunction with the cell is given. In addition, some possible cooling systems are included.