This paper discusses the transmission spectra of a nanocomposite created by a new electron–ion technology—low-temperature laser surface modification of a layer of nanoporous silicon in a medium of a strong gaseous oxidant. A selective-absorption effect has been detected in the IR range. It is shown that the transmission spectrum of laser-oxidized nanoporous silicon has the form of a complex curve with four local minima, lying in the wavenumber ranges 4000–2750 cm<sup>−1</sup>, 2400–2100 cm<sup>−1</sup>, 1900–1600 cm<sup>−1</sup>, and 1300–1000 cm<sup>−1</sup>. A comparison of the transmission spectra of thermally oxidized nanoporous silicon and laser-modified nanoporous silicon in a strong oxidant atmosphere made it possible to explain the selective absorption of optical radiation in the nanocomposite thus created.
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