At least two asteroidal flybys will be performed during the ROSETTA mission, according to the most recent plannings developed by the ROSETTA team (ESA). Taking into account that, apart from the NEAR mission to Near Earth Asteroids (NEA), there are not other space missions to asteroidal bodies planned in the next decades, this will be a very important opportunity for improving the present knowledge of the asteroids, after the recent data collected by the GALILEO probe on the two objects 951 Gaspra and 243 Ida. ISO observations will allow to infer in advance the albedo and the diameter of the ROSETTA targets. These data will be a very useful support to the overall mission strategy for what concerns the asteroidal observations. The final choice of the asteroids that will be observed by ROSETTA has not yet been made, since it depends upon some details of the overall mission strategy, which at present are still under scrutiny. In the present proposal we refer to the expected properties of the most probable target asteroids which have been indicated in the last ROSETTA meetings. On the basis of the final decision the number of targets might be increased, and the identity of the targets could be changed, but the plausible range of IR fluxes should remain in any case the one defined by the two typical objects examined in the present proposal.