We’ve featured IR webcams before, but this is Fuji FinePix 2300 still camera that has been modified to take IR photos. The site has a pretty thorough walk through of the disassembly and has all of the warnings you’d expect. Once the IR filter is removed (or broken in this case) it is replaced by at least two layers of material cut from exposed 35mm negatives. From the sample pictures it looks like it works well. I kinda wish I had been an early adopter so I’d have a worthless camera laying around right now to tear open.
[thanks Captain seduction]