An ATR sample cell is disclosed, of the type incorporating a circular internal reflectance crystal. A flowing liquid sample has input and output ports in the IRE housing, or cell, which are offset from the axis of the circular IRE (or rod) sufficiently to direct the flow of liquid against the internal wall (usually stainless steel) of the flow jacket, rather than against the IRE. This tends to create a helical flow path from the input port at one end of the housing to the output port at the other end of the housing. In order to further control the sample flow path, and augment the spiraling effect, two further improvements are disclosed. The structure through which the sample material enters the sample chamber surrounding the IRE is designed to establish a spiraling motion of the liquid flow before it enters the sample chamber. Also, the inner cylindrical wall of the metal housing has a groove which forms a helical path from the input to the output end.