The dependence of Mo¨ssbauer‐line‐area ratio as function of thickness of iron films in the range of 100 to 3000 Å was investigated experimentally, and was related to the magnetic structure of the film. The results were explained by either of two indistinguishable models. In one model all the magnetic dipoles have the same polar angle with respect to the normal to the film. In the second model the magnetic dipoles can be only normal and tangential to the film. In both models no dependence on the azimuthal angle was found. This thickness dependence is discussed on the basis of the film formation.