Attenuated Total Reflectance (ATR) is a key sampling technique in Fourier Transform Infrared (FTIR) spectroscopy that involves total internal reflection, allowing minimal sample preparation for solid or liquid samples. The interaction of infrared light with the sample occurs through an evanescent wave generated at the ATR crystal's surface, leading to attenuation based on the sample's composition. The penetration depth of the evanescent wave depends on factors like wavelength and refractive indices, varying for each sample and affecting absorbance spectra significantly.