The conductivity tensor is introduced for the low-dimensional electron systems. Within the particle-in-a-box model and the diagonal response approximation, components of the conductivity tensor for a quasi-homogeneous ultrathin metal film and wire are calculated under the assumption $dcong lambda_{rm F}$ (where $d$ is the characteristic small dimension of the system, $lambda_{rm F}$ is the Fermi wavelength for bulk metal). We find the transmittance of ultrathin films and compare these results with available experimental data. The analytical estimations for the size dependence of the Fermi level are presented, and the oscillations of the Fermi energy in ultrathin films and wires are computed. Our results demonstrate the strong size and frequency dependences of the real and imaginary parts of the conductivity components in the infrared range. A sharp distinction of the results for Au and Pb is observed and explained by the difference in the relaxation time of these metals.
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