From the analysis of ROSAT soft X-ray and HI observations towards
 IVC86+38-44 we know that this neutral gas and dust intermediate
 velocity cloud is heated up by a high energy interstellar radiation
 field. Additionally, the head-tailed shape of the cloud indicates
 that the intermediate velocity gas is possibly interacting with
 the galactic disk medium.
 Since the emission of the cloud is very bright in all four IRAS
 wavelength bands it represents an ideal object to be investigated
 with ISO.
 We propose to observe with PHT the temperature distribution of the
 large, small and very small dust grains in order to look for
 variations of the dust temperature and composition across the
 IVC filament. Especially, we are searching for PAH features.
 Additionally, we want to observe with LWS finestructure lines of
 carbon and oxygen. These lines will provide information on the
 heating and cooling balance of the IVC and on the density and
 temperature variations across the interaction zones.
 The results of these observations will provide new information on
 the distance and life time of the cloud as well as reveal
 signatures of the mutual interaction of the warm and the hot
 component and of the cloud with the galactic disk gas, respectively.