A new sampling method is proposed to perform depth profiling analysis of molecular species in polymer composites. This experimental technique is based on a low cost sampling method using a SiC coated abrasive paper to extract small amounts of polymer and analyse it by diffuse reflectance infrared spectroscopy. We have investigated the main parameters which govern depth resolution and spectral quality of the sampling method. Sampling pressure, abrasion iterative number, abrasion length and SiC paper grit, have been studied to evaluate their influence on the depth profiling analysis of a treated polyethylene sample. (C) 1999 Elsevier Science B.V. All rights reserved.