A novel ultraviolet and vacuum ultraviolet Fourier transform spectrometer consisting of beamsplitter/recombiner, cat’s-eye retroreflectors, a sampling system with frequency stabilized laser and photoelectric detectors has been developed. The measuring range is in the wavelength region from 170 nm to 600 nm. The spectral resolution of transformed spectrum at 300 nm is better than 1.5×105. The emission and absorption spectrum of materials in the ultraviolet and vacuum ultraviolet regions can be measured with high resolution. It is especially suitable for spectral experiments in combination with synchrotron radiation source.