We propose to study the nature of the coldest sources observed by IRAS. The targets are only detected in the 100 micron IRAS band (with Fnu > 4 Jy in the main field and Fnu > 1 Jy in the reference field) or have a F60/F100 flux ratio of less than 0.2 which is the typical colour of diffuse cirrus clouds. We propose to obtain ISOPHOT 100 and 200 micron data of a sample of these sources. The sample is selected from two pre-defined regions on the sky.