  We present new phase-resolved H and K-band spectroscopy of the ultra-short
period magnetic cataclysmic variable EF Eri in its current, prolonged ``low''
state obtained using NIRI on Gemini-North, and NIRSPEC on Keck II. These new
data show that the H-band spectrum of EF Eri appears to be dominated by
cyclotron emission during the entire orbital cycle. The {\it K}-band spectrum
of EF Eri is likewise dominated by cyclotron emission during most of an orbital
period, but near binary phase 0.0, the secondary star spectrum may be visible.
We conclude that strong, and highly variable cyclotron emission is responsible
for the photometric variation previously reported for EF Eri. The nature of
this cyclotron emission is complex: the H-band spectra show that the dominant
cyclotron harmonic at phase 0.5 peaks at 1.65 $\mu$m, but at phase 0.0, the
harmonic peaks near 1.72 $\mu$m. At phase 0.5, there is another cyclotron
feature present that peaks in between the H and K bands (near 1.93 $\mu$m), but
at phase 0.0, no such feature is present. These data suggest that cyclotron
emission from both poles is occurring.
