We present the results of a near-infrared and X-ray study of the Seyfert 2 galaxy NGC 3281 . Emission from the Seyfert nucleus is detected in both regions of the electromagnetic spectrum , allowing us to infer both the equivalent line of sight hydrogen column density , N _ { H } = 71.0 ^ { +11.3 } _ { -12.3 } \times 10 ^ { 26 } { m } ^ { -2 } and the extinction due to dust , A _ { V } = 22 \pm 11 magnitudes ( 90 % confidence intervals ) . We infer a ratio of N _ { H } / A _ { V } which is an order of magnitude larger than that determined along lines of sight in the Milky Way and discuss possible interpretations . We consider the most plausible explanation to be a dense cloud in the foreground of both the X-ray and infrared emitting regions which obscures the entire X-ray source but only a fraction of the much larger infrared source .