A theory of generation of a photoacoustic signal in a two-layer transparent sample on an absorbing substrate to a buffer gas of a photoacoustic cell has been developed. We have shown that the frequency dependence of the photoacoustic signal amplitude excited in the absorbing substrate obeys the law ∝ ω^–1, when a free path of photons is less than the thermal diffusion length, and is proportional to ω^–3/2 in the opposite case.
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