The maximum sensitivity of a thermal IR sensor can be available either by means of the sensor material, having its own absorbing properties, or by the deposition of an additional absorber structure on the detector surface. In this thesis, the theory of two absorption structures is discussed. The first is called the interferometric absorber structure. The second structure under investigation uses a lead selenide layer for the IR absorption. In the interferometric structure, a new epoxy material SU8-2002 was used as a dielectric medium. This material has a very low thermal conductivity of 0.3 W/mK, which makes it suitable for thermal detectors. The interferometric structure is based on three layers, a 40–60 Å thick Ti layer, a SU8–2002 layer with a thickness of 2000 Å thick and a 2000Å Al layer. Using standard cleanroom processing an interferometric structure was fabricated. Transfer matrix theory was used in order to simulate the interferometric structure and the lead selenide was fabricated by means of an argon-plasma sputtering process. Both fabricated samples were characterized through Fourier transfer infrared (FTIR) spectroscopy together with a specular reflectance accessory. The thicknesses of the added layers were measured using Atomic force microscopy (AFM) for both the interferometric and lead selenide structure.  It was determined  that by changing the reflective index value of the SU8-2002 from the reported value of 1.575 to about 2.40 that this provided a better agreement with the experimental results. The absorption results for the interferometric structure were determined to be approximately 82–98% for the wavelength region of 2-20µm at 30 degree. The PbSe absorption spectra showed 30%–50% absorption for the wavelength region 2.5 – 6.67μm.