In this paper, we derive the unpolarized infrared (IR) emissivity of thin oil films over anisotropic Gaussian seas from a refined physical surface spectrum model of damping due to oil. Since the electromagnetic wavelength is much smaller than the surface mean curvature radius and than the surface root mean square height, the Kirchhoff–tangent plane approximation, reduced to the geometric optics approximation, can be used. The surface can then be replaced by its local infinite tangent plane at each point of each rough surface. The multiple reflections at each interface are ignored (i.e., for both the upper air/oil interface and the lower oil/sea interface of the contaminated sea). Nevertheless, the multiple reflections between the upper and the lower interfaces of the oil film are taken into account, by assuming a locally flat and planar thin oil film, which forms a local Fabry–Perot interferometer. This means that the Fresnel reflection coefficient of a single interface can be substituted for the equivalent Fresnel reflection coefficient of the air/oil/sea film, calculated by considering an infinite number of reflections inside the layer. Comparisons of the emissivity between a clean sea and a contaminated sea are presented, with respect to emission angle, wind speed, wind direction, oil film thickness, oil type, and wavelength. Thus, oil de tection, characterization, and quantization are investigated in the IR window regions.