This paper presents the results of an analysis on defect states changes following the irradiation of oxygen in CuInSe2 single crystals by using photoacoustic spectroscopy. CuInSe2 samples, n‐type conducting, of high quality grown by using the vertical Bridgman technique have been implanted at ambient temperature with O+ with the energy of 40 keV with doses of 1015 and 1016 ions/cm2. A theoretical model based on two‐layer samples has been used to extract the absorption spectrum of only the implanted layer from that of the bulk. Oxygen is found to create a shallow defect at 31meV and a deep one at 256±2 meV. It has also led to the disappearance of some other defect levels originally detected in the samples prior to implantation.