  We present images of the galaxy NGC 55 at 24, 70, and 160 micron obtained
with the Multiband Imaging Photometer for Spitzer (MIPS) instrument aboard the
Spitzer Space Telescope. The new images display the far infrared emission in
unprecedented detail and demonstrate that the infrared morphology differs
dramatically from that at shorter wavelengths. The most luminous emission
region in the galaxy is marginally resolved at 24 micron and has a projected
separation of nearly 520 pc from the peak emission in the optical and near
infrared. This region is responsible for ~9% of the total emission at 24 micron
and is likely a young star formation region. We show that this and other
compact sources account for more than 1/3 of the total 24 micron emission. We
compute a total infrared luminosity for NGC 55 of 1.2*10^9 L_sun. The star
formation rate implied by our measurements is 0.22 M_sun/yr. We demonstrate
that the cold dust is more extended than the warm dust in NGC 55--the
minor-axis scale heights are 0.32, 0.43, and 0.49 kpc at 24, 70 and 160 micron,
respectively. The dust temperature map shows a range of temperatures that are
well-correlated with the 24 micron surface brightness, from 20 K in
low-surface-brightness regions to 26 K in high-surface-brightness regions.
