Optical theory has been reviewed from the view point of infrared spectroscopy. Among the techniques used to determine the complex refractive index of materials, Kramers-Kronig analysis is summarized. The optical effects which distort spectra are discussed, especially for thin films. Transverse optic-longitudinal optic (TO-LO) splitting plays an important role in measurements at oblique angles of incidence. Interference affects the spectra not only as interference fringes but also as a decrease in peak intensities. The exact spectral simulation is compared with the prediction under the classic thin-film approximation. Optical theory should be applied for exact, quantitative analysis and/or detailed interpretation of spectra for thin films.