We present Spitzer 70 \mu m and 160 \mu m observations of the Spitzer extragalactic First Look Survey ( xFLS ) . The data reduction techniques and the methods for producing co-added mosaics and source catalogs are discussed . Currently , 26 % of the 70 \mu m sample and 49 % of the 160 \mu m-selected sources have redshifts . The majority of sources with redshifts are star-forming galaxies at z < 0.5 , while about 5 % have infrared colors consistent with AGN . The observed infrared colors agree with the spectral energy distribution ( SEDs ) of local galaxies previously determined from IRAS and ISO data . The average 160 \mu m/70 \mu m color temperature for the dust is T _ { d } \simeq 30 \pm 5 K , and the average 70 \mu m/24 \mu m spectral index is \alpha \simeq 2.4 \pm 0.4 . The observed infrared to radio correlation varies with redshift as expected out to z \sim 1 based on the SEDs of local galaxies . The xFLS number counts at 70 \mu m and 160 \mu m are consistent within uncertainties with the models of galaxy evolution , but there are indications that the current models may require slight modifications . Deeper 70 \mu m observations are needed to constrain the models , and redshifts for the faint sources are required to measure the evolution of the infrared luminosity function .