A new cell has been designed for accurate spectroscopic measurements in the 80-400 K temperature range with variable path lengths from 3 to more than 141 m. The spectral coverage at these temperatures ranges from the visible to less than 10 cm(-1), thanks to the use of diamond windows. The design of the cryostat and vacuum setups allows vibration-free operation. The equipment provides temperature homogeneity and pressure control to better than 2% over the 100-400 K and the 0.1-1000 mbar ranges. Remote-controlled opto-mechanical systems enable in situ adjustments as well as changes of the optical path length within half an hour, in order to optimize measurement time in an open user facility. It allows then to meet the specific requirements of high resolution measurements on the Far-Infrared AILES beamline at SOLEIL as well at the LISA facility, in Créteil, in the mid-IR. This new instrument opens up the way for many experiments in the field of high-resolution gas-phase IR spectroscopy, in particular, in quantitative spectroscopy for atmospheric applications: measurements of absorption line parameters (absolute intensities, cross sections, and pressure-induced widths) using Fourier transform spectroscopy. The design and performance of the equipment are briefly presented and illustrated on spectroscopic examples.