A method for measuring and determining a THz spectrum of a sample (17) having an improved spectral resolution. Two laser beams (1a, 2a) are superimposed, such that two parts (11, 12) of a superimposed laser radiation are generated, which have a beat frequency in the THz range. The first part (11) is introduced into an emitter (13) for generating a THz radiation (14), which passes through the sample. The characteristic transmission radiation (18) thus obtained is forwarded to a detector (15), which is activated by the second part (12) of the superimposed laser radiation. By repetition with different beat frequencies, a measurement signal I(f) of the form I(f)=A(f)·cos [Φ(f)] is obtained for the sample. An auxiliary signal Ĩ(f) shifted by 90° is determined from the measurement signal I(f), with Ĩ(f)=A(f)·cos [Φ(f)±90°]. The THz spectrum S(f) of the sample is determined by the auxiliary signal Ĩ(f), with S(f)=|z(f)|=|I(f)+iĨ(f)|.