Recently, there is a demand for a thermal imaging microscope in the medical field as well as the semi-conductor industry Although the demand of the advanced thermal imaging microscope has been increased, it is very difficult to obtain the technology of developing a thermal camera, because it is used for defense industry. We developed the ${ imes}5$ zoom microscope which has $3;{mu}m$ spatial resolution to research the design and fabrication of the IR (Infrared) optical system. The optical system of the IR microscope consists of four spherical lenses and four aspheric lenses. We verified individual sensitivity of each optical parameter as the first order approach to the analysis. And we also performed structure and vibration analysis. The optical elements are fabricated using Freeform 700A. The measurement results of surface roughness and form accuracy using NT 2000 and UA3P are Ra 2.36 nm and P-V $0.13;{mu}m$. Finally we ascertained resolution power of $3;{mu}m$ using USAF (United State Air Force) 1951 IR resolution test chart.