A vaariable angle reflection accessory for use in reflection spectrometry characterized by a pair of fixed ellipsoidal reflectors positioned over the sample surface and a pair of rotatable plane mirrors positions at opposite sides of the sample surface. The spectrometer beam is brought to a focus at the first plane mirror, from which it is reflected off the first ellipsoidal reflector to a focus at the sample surface. The reflected beam follows a corresponding path back to the spectrometer. Rotating the mirrors in unison causes the beam angle of incidence on the sample surface to vary over a wide range while maintaining optical alignments and continuing to center the radiation on the same sample area.