Mineral black tourmaline powders were heat-treated at different temperatures. Their crystal structure was studied by X-ray diffractometer. Their infrared absorption and emission spectra before and after the heat treatment were analyzed by the Fourier transform infrared spectrometer. The corresponding fine structures were discussed in detail. The results showed that the powders possessed higher infrared emissivity at the band where they showed stronger infrared absorption. However, there is no certain correlation between the peak intensity of infrared absorption and emissivity values at the same frequency. Because of the crystal shrinkage of c-axis, the electronic transitions were stimulated between different energy levels, and the abilities of infrared absorption and emission were enhanced with increasing the temperature of heat treatment.