Surface-enhanced infrared absorption effect was shown for graphene for the first time. Comparative analysis of the effect was carried out for thymine (Thy), one of the bases of DNA, absorbed on single-wall carbon nanotubes (SWCNT) and graphene sheets. The enhancement factor in the case of SWCNT was generally greater in comparison with that obtained for graphene sheets. Its value for SWCNT was up to six and the largest enhancement factors were found for vibrations of CH, , and bonds. The maximum enhancement factor in the case of graphene sheets equal to 3.7 was found for ring and deformational vibrations of N–H bonds. The obtained experimental data allowed us to suppose that H-bonds influence the interaction between SWCNT and Thy in Thy-SWCNT/Au, while the chemically induced charge transfer is probably dominant in the case of Thy-graphene/Au.