MARIA (magnetism reflectometer with high incident angle) is a world class vertical sample reflectometer dedicated to the investigation of thin films in the fields of magnetism, soft matter and biology. The elliptical vertically focusing guide allows one to measure small samples with a typical size of 1 × 1 cm very efficiently. The double‐bounce polarizer and the in situ pumped 3He SEOP (spin‐exchange optical pumping) neutron spin filter cell for analysing the polarization of the reflected neutron beam can be moved into the beam in seconds. The polarized flux of MARIA amounts to 5 × 107 n (s cm2)−1 at the sample position with a horizontally collimated beam of 3 mrad, a wavelength of λ = 4.5 Å and a wavelength resolution of Δλ/λ = 10%. In the non‐polarized mode a flux of 1.2 × 108 n (s cm2)−1 is achieved in this configuration. MARIA is also capable of grazing‐incidence small‐angle neutron scattering measurements, using a pinhole collimation with two four‐segment slits and an absorber that prevents the focusing of the elliptical guide in the vertical direction. MARIA is a world class vertical sample reflectometer dedicated to the investigation of thin films in the fields of magnetism, soft matter and biology. With the elliptical vertically focusing guide and a wavelength resolution of Δλ/λ = 10%, the non‐polarized flux at the sample position amounts to 1.2 × 108 n (s cm2)−1. Besides the polarized and non‐polarized reflectivity mode for specular and off‐specular reflectivity measurements, MARIA can also be used to carry out grazing‐incidence small‐angle neutron scattering investigations.