Three-dimensional (3D) chemical information was obtained by means of a combination of two-dimensional attenuated total reflection Fourier transform infrared (ATR-FT-IR) imaging with a focal plane array detector and variable angle depth profiling. Since the penetration depth of the evanescent wave in ATR spectroscopy is not limited by diffraction, it was possible to resolve thin sandwiched polymer layers nondestructively within a stack of polymer layers. Chemical images were obtained from layers of different thickness of the laminate by moving a custom-made aperture to specific positions on the condenser lens of the ATR accessory. Sequences of absorption images detect the successive appearance of thin, buried layers of polybutylmethaerylate (d(PBMA) = 400 nm) and polycarbonate (d(TMPC) = 300 nm) in different depths of the stack of polymer layers. The depth resolution of variable-angle ATR-FT-IR imaging is sufficiently high to detect surface roughness at the interface between different polymer layers. Two different stacks of polymers with reordered sandwich-layers were imaged simultaneously, demonstrating the potential of variable angle ATR-FT-IR for 3D-imaging of a sample with xyz-heterogeneity, which can be a powerful analytical technique for materials science and biomedical research.