Thin, micromachined Si wafers, designed as internal reflection elements (IREs) for attenuated total reflectance infrared spectroscopy, are adapted to serve as substrates for electrochemical ATR surface enhanced infrared absorption spectroscopy (ATR-SEIRAS). The 500 μm thick wafer IREs with groove angles of 35° are significantly more transparent at long mid-IR wavelengths as compared to conventional large Si hemisphere IREs. The appeal of greater transparency is mitigated by smaller optical throughput at larger grazing angles and steeper angles of incidence at the reflecting plane that reduce the enhancement factor. Through use of the potential dependent adsorption of 4-methoxypyridine (MOP) as a test system, the microgroove IRE is shown to provide relatively strong electrochemical ATR-SEIRAS responses when the angle of incident radiation is between 50 and 55°, corresponding to refracted angles through the crystal of ∼40°. The higher than expected enhancement is attributed to attenuation of the reflection loss of p-polarized light and multiple reflections within the wafer-based IRE. The micromachined IREs are shown to outperform a 25 mm radius hemisphere in terms of S/N at wavenumbers less than ca. 1400 cm-1 despite the weaker signal enhancement derived from the steeper angle incident on the IRE/sample interface. The high optical transparency of the new IREs allows the spectral observation of displaced water libration bands at ca. 730 cm-1 upon solvent replacement by adsorbed MOP. The results are highly encouraging for the further development of low-cost, Si wafer-based IREs for electrochemical ATR-SEIRAS applications.